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All Journal JURNAL LENTERA AKUNTANSI
Djoko Maryanto
STIE Manajemen Bisnis Indonesia
Computer Science & IT Economics, Econometrics & Finance

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PENGARUH PERSEDIAAN BAHAN BAKU TERHADAP LABA BERSIH PERUSAHAAN PADA PT. YOKOGAWA INDONESIA Djoko Maryanto
JURNAL LENTERA AKUNTANSI Vol 5, No 2 (2020): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.848 KB) | DOI: 10.34127/jrakt.v5i2.393

Abstract

This research aims to determine the effect of the raw material inventory to net profit at PT. Yokogawa Indonesia. The value of raw material inventory that used to measure the effect on net profit is the value of Inventory-Work in Progress.  The data used is a sample of the company's financial statements for 3 years (2011-2013). The method used in this thesis is a quantitative method to test the assumptions of classical, as well as statistical analysis of the simple linear regression analysis using SPSS version 20. The variable of this thesis is raw material inventory as a variable X (independent variable) and net profit as a variable Y (dependent variable), with a total sample for three years as many as 36 data. The result of this thesis is that Ho accepted raw materials inventory no significant effect on net income.Keywords: Raw Material Inventory, Net Profit, Inventory Work in Progress
PENGARUH PERPUTARAN MODAL KERJA TERHADAP RETURN ON EQUITY (ROE) DI PT. UNILEVER TBK, JAKARTA Djoko Maryanto; Iqbal Rafif
JURNAL LENTERA AKUNTANSI Vol 6, No 1 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.917 KB) | DOI: 10.34127/jrakt.v6i1.436

Abstract

This study aims to produce information in the form of a more in-depth explanation of the influence of working capital turnover on return on equity. And get the results from the processed data about how much influence the working capital turnover have on return on equity. The research method used in this study, the data obtained both quantitative and qualitative in nature were examined using a descriptive method, namely with a quantitative approach to the form of financial reports for working capital turnover quarters of 2011-2019.Based on calculations with a simple linear regression equation Y = 0.058 + 0,182X means that if the value of  working capital turnover is 0, the value of return on equity is 0.058%  and if the working capital are Rp. 1, - the return on equity will increase by 0,182%. R value = 0.730  means that the relationship between working capital turnover and return on equityt is high. While the value of R2 = 0.533 or 53.3% means that the return on equity is influenced by working capital turnover by the remaining 53.3% by 46.7% influenced by other variables not examined. While the T test results obtained sig 0.003> 0.05 then H0 is accepted, and based on the T test t(6.230) which means that the variable t value is higher than t table that is( 2.03224) proving that the working capital turnover have relationship on the return on equity. Keywords: Working Capital Turnover, Return On Equity (ROE)
Co-Authors Iqbal Rafif