Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba PT Citra Pratama Intisetia Makassar

Authors

  • Dasmaniar Dasmaniar Prof. Dr. H.M. Arifin Sallatang
  • Andi Bau Andriwati Prof. Dr. H.M. Arifin Sallatang
  • Sangkala Irwan Prof. Dr. H.M. Arifin Sallatang

DOI:

https://doi.org/10.59585/jimad.v3i3.1055

Keywords:

Financial Ratios, Profit Growth, Finance, Profit

Abstract

This study aims to analyze the effect of financial ratios on profit growth at PT Citra Pratama Intisetia Makassar during the period 2013–2017. The financial ratios examined include liquidity, solvency, activity, and profitability ratios. This research employs a quantitative approach using secondary data obtained from the company’s financial statements. The data were analyzed using financial ratio analysis and multiple linear regression analysis. The results indicate that the liquidity ratio has a positive and significant effect on profit growth, the solvency ratio has a negative and significant effect on profit growth, the activity ratio has a positive effect on profit growth, while the profitability ratio has a positive but insignificant effect on profit growth. These findings suggest that effective financial ratio management plays an important role in supporting company profit growth.

Downloads

Download data is not yet available.

Author Biographies

Dasmaniar Dasmaniar, Prof. Dr. H.M. Arifin Sallatang

Program Studi Kewirausahaan

Andi Bau Andriwati, Prof. Dr. H.M. Arifin Sallatang

Program Studi Kebidanan

Sangkala Irwan, Prof. Dr. H.M. Arifin Sallatang

Program Studi Kewirausahaan

References

Birgham Eugene F dan Houston, Joel F, 2010, Dasar-Dasar Manajemen Keuangan, Edisi 11 Buku 2 Salemba Empat, Jakarta.

Chairi, Anis dan Imam Ghozali, 2007, Teori Akuntansi, Edisi Pertama, Badan Penerbit UNDIP, Semarang.

Dwi Prastowo dan Rifka Juliaty, 2007, Analisis Laporan Keuangan, Akademi Manajemen Perusahaan YKPN, Yogyakarta.

Garisson, 2013, Akuntansi Manajerial, buku 1 edisi 14, Salemba Empat, Jakarta.

Hansen Mowen, 2006, Akuntansi Manajemen, Salemba Empat, Jakarta.

Harahap, Sofyan Syafri, 2010, Analisis Kritis Laporan Keuangan, PT Raja Grafindo Persada, Jakarta.

Hery, 2009, Teory Akuntansi, Kencana Prenada Media Group, Jakarta.

Himyar Pasrizal, 2014, Analisis Laporan Keuangan, Stain Batusangkar Press, Batusangkar

Ikatan Akuntan Indonesia 2016, Standar Akuntansi Keuangan-Entitas Tanpa Akuntabilitas Publik, Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia, Jakarta.

Irham Fahmi, 2011, Analisis Kinerja Keuangan, Alfabeta, Bandung

Kamaludin dan Rini Indriani 2012. Manajemen Keuangan "Konsep Dasar dan Penerapannya", Cetakan Ke-7, CV. Mandar Maju, Bandung.

Kamaruddin Ahmad, 2011. Akuntansi Manajemen, PT Raja Grafindo Persada, Jakarta

Kasmir 2010, Analisis Laporan Keuangan, Cetakan Ke-3, PT Rajagrafindo Persada, Jakarta.

Keown, Arthur J dkk, 2010, Dasar-dasar Manajemen Keuangan, Salemba Empat, Jakarta.

Lukman Surjadi, 2013, Akuntasi Biaya, PT. Indeks, Jakarta.

Mamduh M. Hanafi dan Abdul Halim, 2006, Analisis Laporan Keuangan, Unit Penerbitan dan Percetakan AMP-YKPN, Yogyakarta.

Priyatno, Duwi, 2008, Mandiri Belajar SPSS Statistical Product and Service Solution Uji Analisis Date dan Uji Statistik, Media Kom, Yogyakarta.

Riwayadi, 2014, Akuntansi Biaya, Salemba Empat, Jakarta.

Subramanyam dan Jhon, J Wild, 2010, Analisis Laporan Keuangan, Edisi Sepuluh, Salemba Empat, Jakarta.

Wild, John J. et al., 2005, Financial Statement Analysis-analisis Laporan Keuangan, edisi 8, Jakarta: Penerbit Salemba Empat.

Downloads

Published

2026-02-20

How to Cite

Dasmaniar, D., Andriwati, A. B., & Irwan, S. (2026). Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba PT Citra Pratama Intisetia Makassar. JIMAD : Jurnal Ilmiah Multidisiplin, 3(3), 140–149. https://doi.org/10.59585/jimad.v3i3.1055