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All Journal Ekobis: Jurnal Ilmu Manajemen dan Akuntansi
milka susana
universitas boyolali
Economics, Econometrics & Finance

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Pengaruh Modal Kerja Terhadap Penjualan dan Laba Bersih Pada Perusahaan Sub Sektor Food and Beverages Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 Atin Ari Mawar Astuti; andria referli; milka susana
EKOBIS Vol 8 No 1 (2020)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v8i1.247

Abstract

In the activities of a company, the main problem is working capital. Working capital is the capital used to run a company’s operations. Because without sufficient working capital, the company will experience a financial crisis and the most worrying is bankruptcy. This research aims to knowing the effect of working capital on sales and net income in the Food and Beverages sub-sector companies listed on Indonesia Stock Exchange 2013-2017. The type of data used is secondary data, that is about financial statements. Sampling technique used purposive sampling as much 12 company’s. All data analyzed with classic assumption test, simple linear regression analysis, t test, determination coefficient. Research result indicate with significant level 0.05 that working capital has a positive effect on sales and net income. Keyword : Working Capital, Sales, Net Income
Pengaruh Penjualan, Biaya Operasional, Perputaran Kas, dan Perputaran Persediaan Terhadap Return On Investment (ROI) Pada Perusahaan Manufaktur (Studi Kasus Pada Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2013-2018) Nita Prasetyawati; alean kistiani; milka susana
EKOBIS Vol 7 No 2 (2019)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v7i2.248

Abstract

Analysis of Return On Investment (ROI) is an analysis that is able to describe in detail the things that affect the efficiency and operation of the company. This study aims to determine whether there is the influence of sales, operating costs, cash turnover and inventory turnover on Return On Investment (ROI) in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2013 – 2018 period. and The factors that have the most significant effect on Return On Investment (ROI) in Manufacturing Companies listed on the Indonesian Stock Exchange for the 2013 – 2018 period. The population in this study is the financial data of manufacturing companies listed on Indonesia Stock Exchange (IDX) in 2013 – 2018. The sampling technique used was purposive sampling as many as 13 companies. The data analysis tool used in this study is multiple linear regression analysis, hypothesis testing and classical assumption analysis. Simultaneously there is a significant effect of sales (X₁), operating costs (X₂), cash turnover (X₃) and inventory turnover (X₄) to Return On Investment (Y), this is evidenced by the value of sig < 0,05. Partially inventory turnover (X₄) is the factor that has the most significant effect on Return On Investment (ROI) (Y), this is indicated by the sih-count value <0,05. Keyword : ROI, Sales, Costs, Cash Turnover, Inventory Turnover.
Co-Authors alean kistiani andria referli Atin Ari Mawar Astuti Nita Prasetyawati