Analisis Rasio Keuangan dalam Memprediksi Pertumbuhan Laba PT Astra International Tbk Periode 2014-2018
DOI:
https://doi.org/10.22441/jdm.v3i1.10146Keywords:
prediksi, pertumbuhan laba, rasio keuangan.Abstract
Pencapaian yang telah diraih PT Astra International Tbk membuatnya mampu bersaing dalam ketatnya persaingan bisnis di Indonesia. Analisis rasio merupakan salah satu teknik yang dapat digunakan untuk menganalisis laporan keuangan. Laba merupakan ringkasan hasil bersih aktivitas operasi usaha dalam periode tertentu yang dinyatakan dalam istilah keuangan. Metode yang digunakan dalam penelitian ini yaitu deskriptif kuantitatif. Berdasarkan hasil perhitungan, maka didapatkan hasil bahwa dalam rasio likuiditas jika dilihat dari rata rata industry otomotif akan mengalami kenaikan, namun menurut teori Kasmir akan mengalami penurunan laba. Hasil perhitungan rasio solvabilitas memprediksi bahwa menurut rata rata industry otomotif akan mengalami kenaikan laba, namun menurut teori Kasmir hanya mengalami kenaikan jika dilihat dari hasil LTDer, sedangkan dari hasil DAR dan DER mengalami penurunan laba. Hasil perhitungan rasio aktivitas menunjukan bahwa dari rata rata industry pertumbuhan laba PT Astra International Tbk akan mengalami kenaikan, namun dari hasil TAT akan mengalami penurunan laba. Sementara menurut Kasmir pada rasio aktivitas PT Astra International Tbk akan mengalami penurunan pada periode berikutnya. Sedangkan dari hasil perhitungan rasio profitabilitas PT Astra International Tbk baik dilihat dari rata rata industry maupun standar industry menurut Kasmir akan mengalami penurunan laba pada periode berikutnya.Downloads
Downloads
Published
How to Cite
Issue
Section
License
The copyright of this article was transferred to Universitas Mercu Buana if and when the article was accepted for publication. The undersigned below transfers all and all rights in and to paper including without limitation all copyright to UMB. The undersigned states and guarantees that the paper is genuine and that he is the author of the paper, except material that is clearly identified as the original source, with the notification of the permission of the copyright owner if necessary and has the power and authority to make and carry out this assignment. We state that this paper has not been published in the same form elsewhere.
Furthermore, I / We hereby transfer unlimited publicity rights to the above mentioned papers as a whole to Universitas Mercu Buana. Copyright transfers include the right to reproduce and distribute articles, including reprints, translations, photo reproductions, microforms, electronic forms offline and online or other reproductions that have similar properties. The appropriate author signs and accepts the responsibility for releasing this material on behalf of each and all co-authors. This agreement must be signed by at least one of the authors who has obtained approval from the co-author (s) where applicable.
After the submission of this agreement is signed by the appropriate author, changes in authorship or in the order of the registered author will not be accepted. Retained Rights or Provisions and Conditions Although the author is permitted to reuse all or part of the Work in another work, this does not include giving a third party request for reprinting, republishing, or any other type of reuse.
