PENGARUH PENJUALAN BIAYA OPERASIONAL TOTAL HUTANG PERPUTARAN PERSEDIAAN TERHADAP LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2017
MURNI RISKA SIHOTANG, JESICA DESIANI, HENDRY (2019) PENGARUH PENJUALAN BIAYA OPERASIONAL TOTAL HUTANG PERPUTARAN PERSEDIAAN TERHADAP LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2017 , SKRIPSI, UNIVERSITAS PRIMA INDONESIA
ABSTRAK
Abstract
Manufacturing companies are one of the developing companies in Indonesia. This study aims to determine the effect of sales, operational costs, total debt and inventory turnover on profits in manufacturing companies in 2014-2017. The sample used in this study was 27 samples in a period of 4 years so that 108 sample units of manufacturing companies were listed on the Indonesia Stock Exchange in 2014-2017. The data obtained is secondary data using the documentation method. Based on the results of testing F sales test hypotheses, operational costs, total debt and inventory turnover simultaneously affect earnings because the value of Fcount> Ftable is 67.701> 3.28. From the results of the t test, sales and operating costs have a positive effect on earnings because the value of tcount 6.051> t table 1.983 so that tcount> t table for sales and tcount 2.255> t table 1.983 for operational costs. Whereas, total debt and inventory turnover negatively affect earnings because the value of tcount -1.836 <ttable 1.983 for total debt and tcount 1.916 <ttable 1.983 for inventory turnover.
JURNAL
| KATEGORI JURNAL | Jurnal Nasional |
|---|---|
| TAHUN JURNAL | 2019 |
| VOLUME JURNAL | 6 |
| NOMOR JURNAL | 2 |
| NAMA PENERBIT | JRAM (Jurnal Riset Akuntansi Multiparadigma) |
| NOMOR ISSN/ISBN | 25991469 |
| LAMAN PENERBIT (URL) | https://jurnal.uisu.ac.id/index.php/JRAM |
| LAMAN ARTIKEL (URL) | https://jurnal.uisu.ac.id/index.php/JRAM/article/view/2180 |