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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA)
Ristiyana, Wiwit
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Economics, Econometrics & Finance

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PENGARUH LIABILITAS JANGKA PANJANG DAN OPERASIONAL COST TERHADAP NET PROFIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Kamaludin, Nurhadi; Ristiyana, Wiwit
Jurnal Riset Keuangan dan Akuntansi Vol. 9 No. 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i2.8822

Abstract

The purpose of this research is to understand the influence of long-term liabilities and operational costs on net profit in manufacturing companies listed on the Indonesian Stock Exchange (BEI) from 2017 to 2021. This research is a quantitative descriptive study, which involves numerical data. The sample size for this study consists of 11 companies out of a total population of 17, resulting in a total of 55 financial reports as samples. In practice, this research uses SPSS 21 software, and the data analysis technique employed is multiple linear regression analysis. The t-test results show that long-term liabilities significantly affect net profit with a significance level of 0.041. Similarly, operational costs significantly impact net profit with a significance level of 0.000. The results of the F-test indicate that long-term liabilities and operational costs collectively influence net profit significantly at a significance level of 0.000. The coefficient of determination test results show that 91% of the variability in net profit can be explained by long-term liabilities and operational costs, while the remaining 9% is explained by other variables.
Co-Authors Kamaludin, Nurhadi