PENGARUH MODAL KERJA, AKTIVA TETAP DAN UTANG JANGKA PANJANG TERHADAP LABA BERSIH PADA PERUSAHAAN SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019

Popi Ardiana, Popi Ardiana (2020) PENGARUH MODAL KERJA, AKTIVA TETAP DAN UTANG JANGKA PANJANG TERHADAP LABA BERSIH PADA PERUSAHAAN SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019. skripsi thesis, Universitas Batanghari.

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Abstract

ABSTRACT POPI ARDIANA / 1700861201092 / UNIVERSITY BATANGHARI/ ECONOMIC/ FINANCE MANAGEMENT / WORKING CAPITAL, FIXED ASSETS AND LONG TERM LIABILITIES ON NET PROFIT IN SUBSECTOR PLANTATION COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2015-2019/ 1 ST vi HJ. FATHIYAH, SE.M,Si / 2 AMILIA PARAMITA SARI SE.M.Si This study aims to determine the effect of working capital, fixed assets and long-term debt on net profit simultaneously and partially and which variables have the most dominant influence on net income. The analytical tools used in this research are multiple linear regression analysis, classical assumption test and hypothesis testing. The object of this research is the plantation industry listed on the Indonesia Stock Exchange for the period 2015-2019, which was selected using the purposive sampling method. Based on the existing criteria,7 companies were selected as research samples because these seven companies showed positive profits from year to year. Who become research sample are : PT. AALI Tbk, PT. DSNG Tbk, PT. MGRO Tbk, PT. SSMS Tbk, PT. SGRO Tbk, PT. PP LSIP Tbk, and PT. TBLA Tbk. Based on the results of the multiple linear regression test obtained a constant value of -0,000. Then the value obtained shows that only the variable working capital and fixed assets is positive while the variable long-term debt is negative in addition, based on results of hypothesis testing, namely the F (simultaneous) test of working capital, fixed assets and long-term debt together have an effect significant to net income indicated by f count > f table . Furthermore, the results of the t test show that only fixed assets have a significant effect on net income as indicated by the value of t count greather than t table . while the variables of working capital and long-term debt have no significant effect on net income as indicated by the value of t count < t table The conclusions of this research shows that the Working Capital, Fixed Assets and Long Term Liabilities simultaneous effect significant to net profit. And in the t-test (partial) only fixed asset variables have a significant effect on net profit.While the variables of working capital and long-terms debt do not have a significant effect on net profit.

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