JRA: Jurnal Riset Akuntansi
Vol 10 No 1 (2018): Jurnal Riset Akuntansi

FAKTOR-FAKTOR YANG MEMPENGARUHI LABA BERSIH

Anggadini, Sri Dewi (Unknown)



Article Info

Publish Date
01 Apr 2018

Abstract

This research empirically examines partially the influence of operating cost and inventory turnover to net income and conducted on the food and baverages companies listed in Indonesian stock exchange period 2011-2015. The problems that occur are the decrease of net income despite the operating cost are decrease inventory and turnover are increased. This research uses descriptive analysis verification with the unit of analysis in this research is financial statement of the food and bavarages companies listed in Indonesian stock exchange period 2011-2015. And the population is 70 financial statements from 14 companies with sample select by using purposive sampling so obtained samples is 45 financial statements from 9 companies. Data analysis technique used is multiple linear regression analysis and helped by using application program SPSS statistics version 16. These results indicate that net income is influenced by operating cost with negative related, and inventory turnover is influenced with positive related. Partially inventory turnover has more dominant influence than the operating cost.

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Journal Info

Abbrev

jira

Publisher

Subject

Economics, Econometrics & Finance

Description

JRA diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unikom setiap 6 bulan sekali dengan tujuan menyebarluaskan informasi hasil riset akuntansi kepada para akademisi, praktisi, mahasiswa dan lainnya meliputi bidang akuntansi dan ...