PENGARUH TOTAL UTANG DAN TOTAL MODAL TERHADAP LABA BERSIH PADA PERUSAHAAN INDUSTRI FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

ANGGI PRATIWI, ANGGI (2020) PENGARUH TOTAL UTANG DAN TOTAL MODAL TERHADAP LABA BERSIH PADA PERUSAHAAN INDUSTRI FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018. skripsi thesis, Universitas Batanghari.

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Abstract

This study aims to determine the effect of Total Liabilities, Total Equity to Net Income influence simultaneously and partially and wich variables are the most dominant influence on Net Income. The analytical tool used in this study is the analysis of multiple linier regression, classic asumption test (normalitas, multikolinearitas, heteroskedastisitas, autokorelasi). Hypothesis testing is done by testing the simultaneous statistical test (F test) and partial (T test). The object of this study is the pharmaceutical industry listed on the stock exchange of Indonesia or BEI for 5 years is the period 2014-2018 selected by purposive sampling method. Based on the existing criteria obtained 7 companies who become reseach sample are: PT. Kimia Farma Tbk, PT. Kalbe Farma Tbk, PT. Merck Indonesia Tbk, PT. Pyridam Farma Tbk, PT. Tempo Scan Pasific Tbk, PT. Industri Jamu & Farmas Sido Muncul Tbk, PT. Darya Varia Laboratoria Tbk Based on regression result obtained by multiple linier equation of Y = -2,046 - 0,240 X 1it + 1,407 X The result of hypothesis on Test F with significant α = 0,05 (5%), then by comparing F 2it. count 224,029 F α = 0,05 with degree of numerator 2 and degree denominator 32, obtained F table with amazement to 3,29. The number is greater than F table table (224,029 > 3,29), then Ho rejected and Ha received it. This is said that Variable Total Liabilities, and Total Equity (Simultaneously) have a significant effect on Net Income. Partially of magnitude of Total Liabilities (X ) equal to 2,118, and Total Equity (X ) equal to 12,839. With α = 0,05, and df = 32, it can be seen that T table 2 is obtained at 2,03693. Than it can be concluded that T hitung on the dependent variable Total Liabilities 2,118 where T of 2,03693. Which means that the dependent variable Total Liabilities T hitung v ST table greater than T (2,118 > 2,03693) then Ho rejected Ha accepted which mean that the dependent variable partially have a negatif effect on Net Income and the variable Total Equity is greater of T (12,839 > 2,03693) which means Ho rejected and Ha accepted which mean variable Total Equity have a significant effect on Net Income. table The conclusions of this research shows that the Total Liabilities and Total Equity simultaneously effect significantly to Net Income. Partially Total Liabilities have a negatif effect to Net Income, while The Total Equity have a significant effect on Net Income.

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