Indah, Mutiara (2020) PENGARUH TOTAL HUTANG, PENDAPATAN USAHA DAN BEBAN OPERASIONAL TERHADAP LABA BERSIH (Studi Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2019). Other thesis, Universitas Darma Persada.
![[img]](http://repository.unsada.ac.id/style/images/fileicons/text.png) |
Text
COVER.pdf Download (1MB) |
|
Text
BAB I.pdf Download (907kB) |
|
Text
BAB II.pdf Download (1MB) |
|
Text
BAB III.pdf Restricted to Registered users only Download (1MB) |
|
Text
BAB IV.pdf Restricted to Registered users only Download (1MB) |
|
Text
BAB V.pdf Download (1MB) |
|
Text
DAFTAR PUSTAKA.pdf Download (1MB) |
|
Text
LAMPIRAN.pdf Restricted to Registered users only Download (1MB) |
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Total Hutang, Pendapatan Usaha dan Beban Operasional Terhadap Laba Bersih. Penelitian ini dilakukan dengan metode pengumpulan dan pengolahan data laporan keuangan tahunan periode 2013 – 2019 sektor Pertambangan Batubara berdasarkan sampel yang telah ditentukan purposive sampling, ada 5 perusahaan yang memenuhi kriteria teknik sampling. Penelitian ini menggunakan alat pengujian data yaitu uji asumsi klasik dan data di analisis menggunakan alat analisis regresi linear berganda. Hasil penelitian ini memaparkan bahwa: secara parsial Total Hutang tidak berpengaruh terhadap Laba Bersih, dengan nilai signifikan sebesar 0,001 < 0,05 thitung = -3,593 < t-tabel = 2,045. Pendapatan Usaha berpengaruh positif dan signifikan terhadap laba bersih, dengan nilai signifikansi 0,000 < 0,05 t-hitung = 8,962 > t-tabel = 2,045. Beban Operasional tidak berpengaruh terhadap Laba Bersih, dengan nilai signifikansi 0,515 > 0,05 t-hitung = -0,658 < t-tabel= 2,045. Secara simultan Total Hutang, Pendapatan Usaha dan Beban Operasional berpengaruh sigifikan terhadap Laba Bersih dengan nilai signifikasi 0,000 < 0,05 F-hitung = 55,757 > F-tabel = 2,91. Nilai adjusted R 2 sebesar 0, (84,4%) yang artinya ke tiga variabel independen mampu mempengaruhi variabel dependen sebesar 0,829 (82,9%) dan sisanya dipengaruhi oleh variabel lain. Persamaan regresi linear berganda pada penelitian ini dirumuskan sebagai berikut: Y = -3527,34 + -0,121 (TH) 0,348 (PU) + -0,041 (BO) + e This study aims to determine the effect of Total Debt, Operating Income and Operating Expenses on Net Income. This research was conducted with the method of collecting and processing annual financial report data for the period of 2013 - 2019 Coal Mining sector based on a sample that has been determined by purposive sampling, there are 5 companies that meet the sampling technique criteria. This study uses a data testing tool that is a classic assumption test and data analyzed using multiple linear regression analysis tools. The results of this study describe that: partially Total Debt has no effect on Net Income, with a significant value of 0.001> 0.05 t-count = -3,593 <t-table = 2.045. Operating Income has a positive and significant effect on net income, with a significance value of 0,000 <0.05 t-count = 8,962> t-table = 2.045. Operating Expenses do not affect Net Income, with a significance value of 0.515 > 0.05 tcount = -0,658 <t-table = 2.045. Simultaneously, Total Debt, Operating Income and Operating Expenses have a significant effect on Net Profit with a significance value of 0,000 <0.05 F-count = 55,757 > F-table = 2.91. The adjusted R2 value is 0.844 (84.4%) which means that the three independent variables are able to influence the dependent variable by 0.829 (82,9%) and the rest are influenced by other variables. The multiple linear regression equation in this study is formulated as follows: Y = -3527,34 + -0,121 (TH) 0,348 (PU) + -0,041 (BO) + e
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Total Hutang (TH), Pendapatan Usaha (PU), Beban Operasional (BO) dan Laba Bersih (LB). |
| Subjects: | 600 Technology and Applied Sciences /Teknologi dan Ilmu-ilmu Terapan > 657.48 Analitycal Accounting, Financial Accounting/Akuntansi Analitik, Akuntansi Keuangan |
| Divisions: | Fakultas Ekonomi > Manajemen |
| Depositing User: | Trie anto Perpustakaan |
| Date Deposited: | 07 Dec 2021 03:07 |
| Last Modified: | 16 Apr 2024 07:14 |
| URI: | http://repository.unsada.ac.id/id/eprint/2165 |
Actions (login required)
 |
View Item |
