PENGARUH PERPUTARAN ASET, PERPUTARAN PIUTANG DAN TOTAL UTANG TERHADAP LABA BERSIH PADA SUB SEKTOR INDUSTRI KONTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2020

Leni Sumarni, Leni Sumarni (2022) PENGARUH PERPUTARAN ASET, PERPUTARAN PIUTANG DAN TOTAL UTANG TERHADAP LABA BERSIH PADA SUB SEKTOR INDUSTRI KONTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2020. skripsi thesis, Universitas batanghri.

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Abstract

ABSTRACT Leni Sumarni/1800861201139/2022/ The Effect of Asset Turnover, Receivables Turnover and Total Debt on Net Profit in the Construction Industry Sub-Sector Listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 Period/1 "Supervisor Dr. Pantun Bukit, SE, M, Si / 2 Supervisor Susi Artati, SE, M.S. A.K The purpose of this study is to be able to analyze the Effect of Asset Turnover, Receivables Turnover and Total Debt Simultaneously on Net Profit in the Construction Industry Sub-Sector listed on the Indonesia Stock Exchange for the 2015-2020 period. And to be able to partially analyze the Effect of Asset Turnover, Receivables Turnover and Total Debt on Net Profit in Construction Industry Sub-Sector companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The source of data in this study is the official website of the Indonesia Stock Exchange. This study uses analytical tools: Multiple Regression Analysis, Classical Assumption Test: Normality Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Hypothesis Testing: F Test (F Test), Hypothesis Test (t Test) and the coefficient of determination of the normality test results so that it can be concluded that the residuals are normally distributed at 0.329 > 0.05. The results of multiple regression analysis, the coefficient for independent variable X1 1.099, X2 0.198, X3 0.670 constant 0.000 so that Multiple linear regression equation model with panel data obtained: Y = 0.000 + 1.099+ 0.198X2 0.670X3 + e F test results, obtained Ftable of 2.82, Fcount is greater than Ftable (33.132> 2.82) meaning that there is an influence between Turnover Assets, Accounts Receivable Turnover, and Total Debt together (simultaneously) on Net Profit . The t-test, Asset Turnover, Accounts Receivable Turnover, and Total Debt have an effect on net income in the construction industry sub-sector companies listed on the IDX. Based on the results of the simultaneous F test, Asset Turnover, receivables turnover and total debt have a significant effect on net profit as assessed from the Dividend Payout Ratio listed on the Indonesia Exchange Stock Exchange for the 2015-2020 period, where Fcount is greater than Ftable (33.132 > 2.82) with a coefficient of determination of 0.693 or 69.3%, which means that asset turnover, accounts receivable turnover and total debt have an effect on net profit of 69.4%. And based on the results of the t test, it can be seen that partially X1 (Asset Turnover) has a significant effect on net income, while X2 (Receivable Turnover) has no significant effect on net income and X3 (Total Debt) has a significant effect on net income.

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