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Journal : Moneter : Jurnal Akuntansi dan Keuangan

ANALISIS PENGARUH PERUBAHAN DAN PERPUTARAN MODAL KERJA TERHADAP NET PROFIT MARGIN (NPM) PADA PABRIK KERTAS PT. TJIWI KIMIA TBK Adawia, Popon Rabia; Azizah, Ayu; Rokhim, Abdul
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.601 KB) | DOI: 10.31294/moneter.v6i1.5332

Abstract

This research use 3 variable that is change of working capital and working capital turn as independent variable, Net Profit Margin (NPM) as dependent variable. The purpose of this study is to determine whether or not the influence of changes in working capital and working capital turnover to Net Profit Margin (NPM) at PT. Paper Factory Tjiwi Kimia Tbk. partially or simultaneously. To support the success of this study, collected secondary data in the form of balance sheet and income statement / loss PT. Paper Factory Tjiwi Kimia Tbk. from 2010 to 2016 and company documents relating to the research undertaken. Based on the results of research partially obtained the value of correlation (r) of 0.78 (strong) and 0.49 (enough) with t test results obtained value t arithmetic (t0) is smaller than t table (t0.11,612 and t0.2 0.799 <tcount 2.776), while the simultaneous test obtained r = 0.81 (very strong) with F arithmetic (F0) is also smaller than F table (F0 3.05 <Ftabel 6.94). So it can be concluded that the partial or simultaneous changes in working capital and working capital turnover has no positive and significant impact on Net Profit Margin (NPM) at PT. Paper Factory Tjiwi Kimia Tbk. Keywords: Change of working capital, working capital turnover and Net Profi Margin (NPM)
Pengaruh Tingkat Persediaan Terhadap Rentabilitas Ekonomi Pada PT Sepatu Bata, Tbk Popon Rabia Adawia; Ayu Azizah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (858.503 KB) | DOI: 10.31294/moneter.v6i2.6235

Abstract

This study examines the effect of inventory levels on economic rentability at PT Sepatu Bata Tbk. Referring to two variables, namely economic rentability as the dependent variable / dependent variable (x) and inventory level as independent variables / independent variables (y). The purpose of this research is to find out whether or not there is a positive and significant influence between inventory level rotation, economic profitability at PT Sepatu Bata Tbk, and to find out how much influence the inventory level has on economic rentability. The research method used in carrying out this research is an associative research method which aims to determine the influence of the two variables studied. This study uses simple linear regression data analysis techniques, while for the hypothesis test statistical tests are carried out with the T test. For the regression equation obtained is Y = 18.72 - 0.23X. This study concludes that the inventory does not significantly influence the economic rentability of PT Sepatu Bata Tbk. These results can be seen from tcount of -1.585 and ttable of 2.015, which means that tcount is smaller than ttable. While the influence of inventory variables on economic rentability is 33.4% while the remaining 66.6% is influenced by other variables outside of this study. Keywords: Inventory, economic rentability, profitability.