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Journal : Jurnal Media Informasi Manajemen

PENGARUH BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA BANK SWASTA NASIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2011 Fadhillah Ramadhani Nasution; Lisa Marlina
Jurnal Media Informasi Manajemen Vol 1, No 3 (2013): media informasi manajemen
Publisher : Universitas Sumatera Utara

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Abstract

  Abstract This research entitled “The Effect of Operating Expenses on Net Profit of  National Private Bank Listed in Indonesia Stock Exchange Period of Year 2009-2011”. The purpose of this research is to investigate and analyze the effect of interest expenses, general administration cost, and labor cost on net profit of national private bank listed in Indonesia Stock Exchange. The research method uses descriptive analysis method and statistic analysis method. This research uses secondary data, there were 20 companies. Hypothesis testing is done by using F test and T test, with significance level (α) 5%. The results of the simultaneous hypothesis test indicate that the variable interest expenses, general administration cost, and labor cost influence on net profit. The results of the partial hypothesis test indicate that the variable interest expenses has an influence on net profit but variable general administration cost and labor cost hasn’t influence on net profit.   Keywords: Interest Expenses, General Administration Cost, Labor Cost, and Net Profit
ANALISIS KOMPARATIF RASIO KEUANGAN ANTARA PT HM SAMPOERNA,TBK & PT GUDANG GARAM,TBK Erbina Meliana Purba; Lisa Marlina
Jurnal Media Informasi Manajemen Vol 1, No 4 (2013): media informasi manajemen
Publisher : Universitas Sumatera Utara

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Abstract

ABSTRACT   The purpose of this research is to analyze the differences and to compare financial performance between financial performance of PT HM  Sampoerna,Tbk and P.T Gudang Garam,Tbk. The data used are the annual financial statements of PT HM. Sampoerna,Tbk and PT Gudang Garam,Tbk, which have been audited from 2009-2011.This research is case study research. The method of data analysis is descriptive analysis. The analysis technique used is comparison of financial Ratios with the combined ratio analysis and statistical technique using Mann-Whitney (U-Test), with a significance level (α) = 5%. Analyzing data using statistical data processed by software SPSS for windows 16.0. The results showed that the financial performance of PT HM Sampoerna,Tbk better than PT Gudang Garam,Tbk. The Financial Performance is measured by liquidity, leverage, activity and profitability ratios. According to the result of Mann-Whitney (U-Test )method, conclude that there is a different of financial performance between PT HM Sampoerna,Tbk and PT Gudang Garam,Tbk comprehensively. Financial performance of PT HM. Sampoerna,Tbk better than PT Gudang Garam, Tbk. The hypothesis testing for 11 financial ratios both of them, show that 10 ratios are different significantly namely CR, QR, DAR, DER, ITO, TATO, NPM, ROI, ROE, TIE. Another ratio namely: EPS doesn’t show the significant difference. Key Words : Current Ratio, Quick Ratio, DAR, DER, TIE, Inventory Turnover Ratio, TATO, NPM, ROE, ROI, EPS.