Jurnal Riset Keuangan dan Akuntansi (JRKA)
Vol. 9 No. 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)

PENGARUH LIABILITAS JANGKA PANJANG DAN OPERASIONAL COST TERHADAP NET PROFIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Kamaludin, Nurhadi (Unknown)
Ristiyana, Wiwit (Unknown)



Article Info

Publish Date
06 Oct 2023

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.

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Journal Info

Abbrev

jrka

Publisher

Subject

Economics, Econometrics & Finance

Description

JRKA (Jurnal Riset Keuangan dan Akuntansi) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Kuningan secara berkala dua kali dalam satu tahun yaitu pada bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Keuangan dan Akuntansi yang relevan ...