Tesis - MM
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM SLEMAN (PERIODE 2004 - 2009)
ABSTRACT
This study aimed to know the whereabouts of influence significantly effect of ratio of profit to productive assets, the ratio of profit to sales, the ratio of current assets to current debt, the ratio of long-term debt to total debt, the ratio of total debt to total assets, the ratio of operating expenses to revenues operation and productive assets to sales ratio of water to financial performance the PDAM Sleman period from 2004 to 2009 simultaneously and partially. The data used in this study were obtained from the Annual Financial Statements PDAM Sleman period from 2004 to 2009. The results showed that the variable profit ratio to sales, the ratio of operating expenses to operating income, and the ratio of earning assets to sales of water, partially significant effect on the financial performance of PDAM Sleman 2004-2009 period, while the variable ratios of return on productive assets, the ratio of current assets to current debt, the ratio of long-term debt to total debt, and the ratio of total assets to total debt is partially significant effect on the financial performance of the PDAM Sleman the period 2004 to 2009. Simultaneously, the seven-variable ratio, no significant effect on the financial performance of PDAM Sleman 2004-2009 period.
Key words: Return On Investment, the ratio cast ratio, billing financial performance.
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