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Dampak Perputaran Modal Kerja terhadap Laba Operasi pada PT. Holcim Indonesia, Tbk Endang Naryono
Digital Economic, Management and Accounting Knowledge Development (DEMAnD) Vol 1 No 2 (2019): December 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi PGRI Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46757/demand.v1i2.86

Abstract

Penelitian ini mengenai Pengaruh Perputaran Modal Kerja Terhadap Laba Operasi pada PT. Holcim Indonesia, Tbk selama periode 6 tahun, sehingga diambil sampel berupa data laporan keuangan dari tahun 2014 – 2019 menggunakan data laporan keuangan Perputaran Modal Kerja dan Laba Operasi perusahaan. Metode yang digunakan yaitu ex post facto dengan mengambil data sekunder dari laporan keuangan PT. Holcim Indonesia Tbk periode 2014 – 2019. Data tersebut dianalisis menggunakan analisis regresi dengan uji hipotesis menggunakan uji t. Hasil dari penelitian ini memperlihatkan 29,48% laba operasi pada PT. Holcim Indonesia, Tbk dipengaruhi oleh perputaran modal kerja.
Dampak Faktor-faktor Kinerja (Leverage, Pertumbuhan, Pajak, Aset Berwujud) terhadap Kinerja Keuangan pada CV. Tumarima Indonesia Tahun 2018 Endang Naryono
Digital Economic, Management and Accounting Knowledge Development (DEMAnD) Vol 2 No 1 (2020): June 2020
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi PGRI Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46757/demand.v2i1.118

Abstract

Company performance is a description of the financial condition of a company which is analyzed by means of financial analysis, so that it can be seen about the good and bad financial condition of a company that reflects the work performance in a certain period. This study aims to analyze the effect of performance factors (leverage, growth, taxes, tangible assets) simultaneously and partially on financial performance at CV. Tumarima Indonesia in 2018. This type of research is an associative descriptive study with primary and secondary supporting data with a quantitative approach. Researchers use this design to analyze performance factors (leverage, growth, taxes, tangible assets) on financial performance at CV. Tumarima Indonesia. Sources of data are taken from respondents and from company documentation. The types of data in this study are primary and secondary, primary data is taken by questionnaire while secondary is taken from documentation. The variables studied were Leverage (X1), Growth (X2), Tax (X3), Tangible Assets (X4) and the dependent variable (Y), namely financial performance. To determine the simultaneous effect using the F test, to determine the partial effect using the t test and to determine the dominant effect using the beta coefficient. The results showed that there was a simultaneous effect of independent variables on the dependent variable. There is a partially significant influence variable Leverage (X1), Growth (X2), Tangible Assets (X4) on financial performance at CV. Tumarima Indonesia in 2018 while the Tax variable (X3) has no effect. Leverage variable is the independent variable which dominantly affects the dependent variable, namely financial performance at CV. Tumarima Indonesia in 2018.