Implikasi Laba Operasi dan Modal Kerja terhadap Laba Bersih PT. Nippon Indosari Corpindo

Nurul Auliya; Pra Gemini; Abdullah Abdullah

doi:10.61132/santri.v2i5.890

Authors

Nurul Auliya STIM-LPI Makassar
Pra Gemini STIM-LPI Makassar
Abdullah Abdullah STIM-LPI Makassar

DOI:

https://doi.org/10.61132/santri.v2i5.890

Keywords:

Operating Profit, Working Capital, Net Profit, Financial Performance

Abstract

In the background of this research problem, namely, operating costs have increased and working capital has decreased while net profit has increased, which should make high operating costs lower profits and lower working capital lower net profit. The occurrence of this phenomenon so researchers raised this issue.This study uses quantitative research methods and sampling using purposive sampling techniques with homogeneous sampling category criteria. The results of the research found from the three variables used that have an influence, namely operating profit has a significant effect on net profit with a value of 0.0000 and after being tested simultaneously operating profit also has a significant effect on net profit with a value of 0.0000 while working capital has no effect on net profit with a value of 0.1483. From the results of the study, the authors draw a conclusion that working capital does not always decrease will make net profit decrease. excess income is based on low operating profit and high working capital.

Downloads

Download data is not yet available.

References

Abdjan, W., Hadilia, N., & La Masrun, L. M. (2022). Analisis laporan arus kas sebagai alat ukur efektivitas kinerja keuangan perusahaan daerah air minum (PDAM) Kota Ternate tahun 2014-2017. Jurnal Sains, Sosial Dan Humaniora (JSSH), 2(1), 110–118. https://doi.org/10.52046/jssh.v2i1.1193

Artameviah, R. (2022). Bab II kajian pustaka [Manuscript]. Kajian Pustaka, 12, 6–25.

Barkan, J. D. (2023). Divergence and convergence in Kenya and Tanzania: Pressures for reform. In Beyond capitalism vs. socialism in Kenya and Tanzania. https://doi.org/10.1515/9781685858360-005

Bibasitinuri Abi Iskan, K. (2016). Pengaruh modal kerja dan biaya tambang sub sektor batubara di bursa efek Indonesia tahun 2011-2014. Perpustakaan UNIKOM, 1–14. www.idx.com

Damaianti, I. (2020). The influence of investigative audit and whistleblowing system implementation on the prevention of misuse of school operational aid funds: Empirical study at Jawa Barat BPKP Head Office. Jurnal Mantik, 4(36).

Dolok Saribu, A., Tambunan, B., & Rambe, M. (2022). [Title needed]. Ardin Dolok Saribu, 1(02), 35–44. http://jurnal.uhn.ac.id/index.php/ekonomibisnis

Inflasi, D. A. N., & Harga, T. (2018). Pengaruh marjin laba bersih, pengembalian atas. Jurnal Program Studi Akuntansi, 4(November), 62–70.

Kaol, W. A. (2017). No title available. Ekp, 13(3), 1576–1580.

Muhajir, A., Persediaan, X., Bersih, L., Penjualan, X., Penjualan, P., & Bersihpada, L. (2020). Modal kerja, perputaran piutang, persediaan dan penjualan terhadap laba bersih. [Journal Title Needed], 10(April), 33–44.

Nopriyanto, A., Tinggi, S., Ekonomi, I., Laba, M., & Ekuitas, B. M. (2022). Pengaruh manajemen laba terhadap biaya modal ekuitas: Studi empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2017-2022. [Journal Title Needed], 4(2), 252–262.

Purwanto, A. (2012). Pengaruh manajemen laba, asymmetry information, dan pengungkapan sukarela terhadap biaya modal. Simposium Nasional Akuntansi XV, 1–27.

Puspitasari, R. (2009). Analisis sumber dan penggunaan modal kerja terhadap modal kerja (SBI rate and dollar exchange rate). Jurnal Karya Ilmiah, 2(11), 47–52.

Riyanto, A., Raspati, G., Rahayu, Y., & Sopian, Y. (2021). Implikasi arus kas aktivitas operasi terhadap kinerja keuangan. Moneter - Jurnal Akuntansi Dan Keuangan, 8(1), 79–84. https://doi.org/10.31294/moneter.v8i1.10065

Saniatusilma, H., & Suprayogi, N. (2015). Manajemen risiko dana tabarru’ PT. Asuransi Jiwa Syariah Al Amin. Jurnal Ekonomi Syariah Teori Dan Terapan, 2(12), 1002. https://doi.org/10.20473/vol2iss201512pp1002-1018

Sasongko, T. (2010). Implikasi komponen laporan arus kas, laba kotor, dan size perusahaan terhadap expected return saham. Jurnal Keuangan Dan Perbankan, 14(1).

Septiano, R., Anggriana, D., & Sari, L. (2023). Pengaruh modal kerja dan penjualan terhadap laba bersih pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia. Jurnal Revenue, Jurnal Akuntansi, 3(ISSN: 2723-6501), 514–524.

Syaharman, S. (2021). Analisis laporan keuangan sebagai dasar untuk menilai kinerja perusahaan pada PT. Narasindo Mitra Perdana. Juripol, 4(2), 283–295. https://doi.org/10.33395/juripol.v4i2.11151

Yuyun Ayu Diah Wulansari, Ustadus Sholihin, & Trisnia Widuri. (2022). Analisis rasio likuiditas, solvabilitas dan profitabilitas dalam mengukur kinerja keuangan PT Nippon Indosari Corpindo Tbk (2016-2020). Akuntansi, 1(3), 75–86. https://doi.org/10.55606/jurnalrisetilmuakuntansi.v1i3.41

Zhang, L. (2020). M & A financial performance analysis. ACM International Conference Proceeding Series, 14(1), 8–15. https://doi.org/10.1145/3418653.3418670