Skripsi
KEMAMPUAN INFORMASI KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA DI MASA MENDATANG PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009 – 2013
Baharudin Yusuf Bachtiar. Financial Information Analysis Capabilities Against Future Predictions Earnings Changes in the food and beverage sector companies listed on the Indonesian Stock Exchange (BEI) Period 2009-2013. Thesis. Tegal: Faculty of Economics, University of Pancasakti Tegal 2015. The purpose of this study was to investigate the influence of information on the change predictions of future earnings. The object of research is the food and beverage sector companies listed on the Stock Exchange in the period 2009-2013. Methods of sample selection using purposive sampling, while the data used is secondary data with data units yearly for 5 years (2009-2013). Before performing hypothesis testing, data obtained with data collection of this data base in the analysis in advance with classic assumption test. The hypothesis of this study are as follows: Hypothesis simultaneously Profit Before Tax, Accounts Receivable, Inventory, Sales and Administrative Costs, Gross Profit Ratio Of Sales, Total Asset turnover, positive and significant effect Against Change Profit Future Predictions. Simultaneous research results indicate that Profit Before Tax, Accounts Receivable, Inventory, Sales and Administration Costs, Gross Profit Ratio Of Sales, Total Asset turnover and significant effect on the prediction of future changes in earnings. This is evidenced by the value of F = 5.260 and 0.001 significant <0.05. The test results in partial profit before tax effect on the prediction of future changes in earnings with significant value 0.000 <0.05, while accounts receivable does not affect the prediction of future changes in earnings with significant value 0.223> 0.05, the inventory does not affect the profit change prediction the future with significant value 0.996> 0.05, administrative costs and sales do not affect the prediction of future changes in earnings with significant value 0.061> 0.05, the ratio of gross profit from sales did not affect the prediction of future changes in earnings with significant value 0.565> 0 , 05. Total Asset turnover did not affect the profit change prediction with significant value 0.388> 0.05. Keywords: Earnings Before Tax, Accounts Receivable, Inventory, Sales and Administration Costs, Gross Profit Ratio Of Sales, Total Asset turnover, profit Change Future Predictions.
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