PENGARUH TOTAL UTANG DAN TOTAL MODAL TERHADAP LABA BERSIH PADA PERUSAHAAN INDUSTRI ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019

Yumeida Eka Modiana, Yumeida Eka Modiana (2021) PENGARUH TOTAL UTANG DAN TOTAL MODAL TERHADAP LABA BERSIH PADA PERUSAHAAN INDUSTRI ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019. skripsi thesis, UNIVERSITAS BATANGHARI.

Text Yumeida Eka Modiana.pdf Download (2MB)

Abstract

YUMEIDA EKA MODIANA /1700861201093 / FINANCIAL MANAGEMENT / 2021 / THE INFLUENCE OF TOTAL LIABILITIES AND TOTAL EQUITY ON NET PROFIT AT THE CIGARETTE INDUSTRY COMPANY LISTED IN INDONESIA STOCK EXCHANGE FOR PERIOD 2015-2019 / 1 ST ADVISOR Dr. PANTUN BUKIT, SE, M.Si / ND 2 ADVISOR AMILIA PARAMITA SARI, SE, M.Si. This research is conducted to determine the influence of Total Liabilities and Total Equity on Net Profit silmutaneously and partially, and which variables have the most influence on net profit The analysis method using multiple regression analysis, classical assumption trials (normality, multicolinearity, heteroskedastisity, and autocorrelation). The hypothesis tests used are simultaneous statistical test (test F) and partial (test t) The object of this study is Cigarette Industry Companies listed on the Indonesia Stock Exchange for 5 years which is the period 2015-2019 selected by purposive sampling method. based on the criteria obtained 3 companies who become reseacrh sample are : PT Gudang Garam Tbk (GGRM), PT Handjaya Mandala Sampoerna Tbk (HMSP) and PT Wismilak Inti Makmur Tbk (WIIM). Based on the results of multiple regression analysis, The equation is Y = 1987692318,525 + 1,198X1it + 0,048X2it. The result of hypothesis in the F test with significant α = 0,05 (5%), then by comparing the Fcount is 61,775 Ftable α = 3,89 with the variabel X is 2 and the denominator 12, Ftable is obtained at the level of 3,89. Fcount greater than Ftable (61,775 > 3,89), Ho is rejected and Ha is accepted. This indicated that Total Liabilities, and Total Equity simultaneously have a significant effect on Net Profit. Total Liabilities (X1) amounted to, 10,789 and Total Equity (X2) is. 0,900. With α = 0,05, and df = 12, and variabel X is 2, it can be seen that ttable obtained is 2,178. Can be concluded that in the variable Total Liabilities, tcount greater than ttable (10,789 > 2,178). Ho is rejected Ha is accepted This shows that total liabilities have a positive and significant effect on Net Profit. Variable Total Equity shows that tcount is smaller that ttable (0,900 < 2,178). Ho is accepted Ha is rejected which means Total Equity has no positive and no significant effect on Net Profit. The conclusion of this study shows that Total Liabilities and Total Equity simultaneously have a significant effect on Net Profit. Partially, Total Liabilities have an effect and are significant on Net Profit, while Total Equity has no positive and no significant effect on Net Profit.

Actions (login required)

View Item