流动比率、负债权益比和股本回报率对LQ-45指数公司利润增长的影响

Fatonah Fatonah, Dedik Hariyanto, A. Ardiansyah
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引用次数: 0

摘要

本研究试图通过流动比率(CR)、债务权益比(DER)和股本回报率(ROE)来检验财务比率对LQ-45指数公司利润增长的影响。在这项工作中,使用饱和样本方法进行采样。采用正态性检验、自相关检验、多重共线性检验和异方差检验进行分析。采用多元线性回归、相关系数(R检验)、决定系数(R2)、同时效应检验(F)和偏效应检验(P)作为统计检验(t),正态性检验的结果表明,所有抽样数据都具有渐近线的正态分布。显著性(双尾):0.0934 > 0.05。采用F检验的同时检验结果表明,三个自变量CR、DER和ROE对因变量(利润增长)没有显著影响,计算出的F值为3.328,sig. 0.026小于0.05,而采用t检验的部分检验表明,自变量CR对利润增长没有显著影响,而DER对利润增长有显著影响。三个变量的R检验(相关性)结果为0.713。(R检验)CR值为-0.172,DER为0.095,ROE为-0.333。决定系数(R2)结果的R平方值为0.159,这表明变量X1, X2和X3对变量Y的同时影响为15.9%的利润增长,而剩余的84.1%的利润增长可能受到本研究未研究的其他因素的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Effect of Current Ratio, Debt to Equity Ratio, and Return on Equity on Profit Growth in LQ-45 Index Companies
This research sought to examine the impact of Financial Ratios utilizing Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) on Profit Growth across LQ-45 Index Companies. In this work, the Saturated Sample approach was used for sampling. Normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test are used for analysis. Multiple linear regression, correlation coefficient (R test), coefficient of determination (R2), simultaneous effect test (F), and partial effect test (P) are used as statistical tests (t). The results of the normality test indicate that all sampled data have a normal distribution with asymptotes. Significance (2-tailed): 0.0934 > 0.05. Simultaneous test results using the F test indicate that the three independent variables, namely CR, DER, and ROE have no significant effect on the dependent variable (profit growth) as evidenced by the calculated F value of 3.328 and sig. 0.026 which is less than 0.05, while the partial test using the t-test indicates that the independent variable, namely CR does not have a significant effect on profit growth, whereas DER does. The results of the R test (correlation) for the three variables are 0.713. The (R test) CR values are -0.172, DER is 0.095, and ROE is -0.333. R Square has a value of 0.159 for the results of the coefficient of determination (R2) This demonstrates that the simultaneous impact of variables X1, X2, and X3 on variable Y is 15.9 percent profit growth, whereas the remaining 84.1 percent profit growth may be affected by other factors not investigated in this research.
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