Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba (studi Kasus Pada Pt. Investama Ventura Syariah Periode 2009-2016)

Mutiah Qur’aniah, Deannes Isynuwardhana

Abstract

Abstrak Penelitian ini dilakukan untuk mengetahui pengaruh rasio keuangan terhadap perusahaan modal ventura syariah (studi kasus pada PT. Investama Ventura Syariah periode 2009-2016) Tujuan penelitian ini adalah menganalisis rasio-rasio keuangan terhadap pertumbuhan laba PT. Investama Ventura Syariah. Peneliti melakukan pengembangan penelitian dengan menambah penggunaan lebih banyak rasio keuangan dalam melihat pertumbuhan laba, yaitu: rasio likuiditas, rasio solvabilitas, rasio profitabilitas. Jenis data yang digunakan dalam penelitian ini berupa data sekunder berupa laporan audited tahunan PT. IVS, dalam data yang digunakan adalah data time series. Teknik analisis yang digunakan adalah regresi berganda. Hasil penelitian menunjukan bahwa variabel Current Ratio (CR), Return on Equity(ROE), Receivable Turnover (RTO), Total Asset Turnover (TATO), Debt to Equity Ratio (DER) dan Net Profit Margin (NPM) secara parsial tidak berpengaruh signifikan terhadap pertumbuhan laba PT. IVS. Sementara CR, DER, NPM, ROE, RTO dan TATO secara simultan berpengaruh signifikan terhadap pertumbuhan laba pada PT. Investama Ventura Syariah. Kata Kunci: Current Ratio, DER, NPM, ROE, RTO, TATO, Pertumbuhan Laba, Ventura Syariah Abstract This study was conducted to determine the effect of financial ratios on sharia venture capital firms (case study at PT Investama Ventura Syariah period 2009-2016) The purpose of this study is to analyze the financial ratios to profit growth of PT. Investama Ventura Syariah. Researchers conduct research development by increasing the use of more financial ratios in viewing profit growth, namely: liquidity ratios, solvency ratios, profitability ratios. The type of data used in this study is secondary data in the form of annual audited report of PT. IVS, in the data used is time series data. The analysis technique used is multiple regression. The results showed that the variable Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), Return on Equity (ROE), Receivable Turnover (RTO) and Total Asset Turnover (TATO), have no significantly partially influence profit growth of PT. IVS. While CR, DER, NPM, ROE, RTO and TATO simultaneously have a significant effect on profit growth in PT. Investama Ventura Syariah. Keywords: Current Ratio, DER, NPM, ROE, RTO, TATO, Profit Growth, Ventura Sharia

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