文章基本信息

标题：ANALISIS RASIO LIKUIDITAS, PROFITABILITAS, AKTIVITAS, SOLVABILITAS DAN INVESTMENT OPPORTUNITY SET DALAM TAHAPAN SIKLUS KEHIDUPAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK JAKARTA (BEJ) TAHUN 2001 – 2005.
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作者：ARDI HAMZAH ; ARDI HAMZAH
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2007
卷号：2
期号：2
页码：1-22
语种：Indonesian
出版社：Universitas Udayana
摘要：The objective of this research is to analysis of liquidity, profitability, activity and solvency ratios on investment opportunity set (IOS) in the stages of life cycle of manufacturing firms that are listed on the Jakarta Stock Exchange. The sample of the study are manufacture firms listed on the Jakarta Stock Exchange that distributed dividend successively in 2001 – 2005. Sample size consists of total is 135 firms. This study indicates that on the start-up stage, activity and solvency ratios have effect on IOS. On the initial expansion stage, activity ratio has effect on IOS and on the final expansion no ratio has effect on IOS. For mature and decline stages, also no ratio has effect on IOS. Therefore, financial ratios can be used manufacture firm analysis tools at start-up and initial expansion stages, but not at final expansion, mature and decline stages.
关键词：liquidity; profitability; activity; solvency; investment opportunity set; manufacturing firms