PENGARUH AKTIVA LANCAR DAN HUTANG LANCAR TERHADAP TINGKAT PENJUALAN DENGAN LABA BERSIH SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021

Renata Adelia Ayu Putri, 1900861201022 (2023) PENGARUH AKTIVA LANCAR DAN HUTANG LANCAR TERHADAP TINGKAT PENJUALAN DENGAN LABA BERSIH SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021. skripsi thesis, Universitas Batanghari Jambi.

Text (PENGARUH AKTIVA LANCAR DAN HUTANG LANCAR TERHADAP TINGKAT PENJUALAN DENGAN LABA BERSIH SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021) Soft File Renata Adelia Ayu Putri.pdf - Published Version Download (2MB)

Abstract

ABSTRACT Renata Adelia Ayu Putri / 1900861201022/ Faculty of Economics / Finance Management / The Effect of Current Assets and Current Liabilities Against Net Profit By Rate Sales as an Intervening Variable Registered Energy Sub Sector Company On the Indonesia Stock Exchange for the 2017- 2021 period / Advisor 1st. Dr. Ali Akbar., S.E.M.M.CRP 2nd Masnun S.E., M.S.AK., This study will use 2 Indpendent variables, current assets and current liabilities to the level of sales with net income as a mediating variable. The highest average occurred a rate of 9.99%. The highest average current debt occurred at 77.44%. The highest average development rate of sales of 6.32%. The highest average growth of net profit of 20.70% The writer draws the hypothesis that current assets and current liabilities have a significant effect on the level of sales and net income. The research methodology used is descriptive analysis method and statistical analysis method. The data used is secondary data. The results of the study prove that the variables of current assets and current liabilities have a simultaneous effect on sales. The objects used in this study are energy sub-sector companies listed on the Indonesia Stock Exchange from 2017 to 2021. Energy sub-sector companies were chosen because they are one of the pillars of the Indonesian economy. The energy industry sub-sector is one of the most intellectual capital-intensive sectors. While current assets and current liabilities have no effect on net income. Partially, the activation variable has an effect on the level of sales of current debt and does not have a significant effect on the level of sales and net profit during the 2017-2021 period. The effect of current assets and current liabilities on the level of sales is 98.4%. While the remaining 1.6% is explained by other variables outside the model. the influence of current assets and current liabilities on net profit of 33.7%. and the effect of the level of sales on net income is 24.5% Current assets and current liabilities have a simultaneous effect on sales, Current assets have an impact on sales, Current assets and current liabilities do not have a simultaneous effect on net income, Current assets have no effect on net income and Sales have no effect on net profit.

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