cover
Contact Name
Muhammad Farhan
Contact Email
jurnal.akuntansi@unkris.ac.id
Phone
+6285715942018
Journal Mail Official
jurnal.akuntansi@unkris.ac.id
Editorial Address
Gedung Fakultas Ekonomi Universitas Krisnadwipayana Jalan Kampus UNKRIS Jatiwaringin Jakarta Timur
Location
Kota bekasi,
Jawa barat
INDONESIA
Jurnal Akuntansi dan Bisnis Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : DOI: http://dx.doi.org/10.35137
Core Subject : Economy,
Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ini berisi tulisan yang diangkat dari hasil penelitian dan kajian analitis kritis di bidang Akuntansi dan Bisnis. Lingkup penelitian akuntansi antara lain dalam bidang: akuntansi keuangan, investasi dan pasar modal, perpajakan, auditing, akuntansi manajemen, sistem informasi akuntansi dan topik-topik lainnya.
Articles 228 Documents
Pengaruh Pengetahuan Tentang Zakat Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak niisa septi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.503

Abstract

Indonesia is one of the countries with a majority Muslim population, in Islam requires to carry out zakat for those who have qualified legally off zakah. The existence of zakat regulation regulated in Law No. 23 of 2011 on The Management of zakat that has been paid by taxpayers can be a deduction of taxable income. The research aims to find out if there is a significant influence of knowledge about zakat and taxation knowledge on taxpayer compliance. This research is quantitative research. The sample of this study was taxpayers registered in KPP Yogyakarta using 88 respondents obtained using questionnaires through google form and questionnaires. Data is processed using IBM SPSS software version 2.0. The results of this study showed that 1) knowledge of zakat has no a significant effect on taxpayer compliance, 2) Taxation knowledge has a significant effect on taxpayer compliance.Keywords : knowledge of zakat, knowledge of taxation, tax compliance
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Munawaroh, Munawaroh; Vinny Febriani
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 1 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.641

Abstract

This study’s purpose was to analyze the effect of managerial ownership, institutional ownership, and Corporate Social Responsibility (CSR) disclosure on firm value to the consumer goods industry sector listed on the Indonesia Stock Exchange for 2017-2019. Using the purposive sampling method in its sample selection and yielded 26 companies.  The results showed that partially institutional ownership and CSR disclosure positively affect firm value, managerial ownership is significantly negative, while simultaneously has positive effect.
Pengaruh Karakteristik Eksekutf Dan Komite Audit Terhadap Tax Avoidance Dengan Leverage Sebagai Variabel Intervening Elva Latifah Salsabila; Dewi Kusuma Wardani; Anita Primastiwi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.502

Abstract

The purpose of this study was to examine the effect of executive and audit committee character on tax avoidance with leverage as an intervening variable. The population in this study is the manufacturing industry listed on the Indonesia Stock Exchange (IDX) during 2015-2019. The sample selection in this study used purposive sampling. The number of samples in this study were 55 manufacturing industry samples. Data were analyzed using Partial Least Square (PLS) with the support of the SmartPLS 3.0 application. The results of this study indicate that executive character has a positive effect on leverage. The audit committee has a negative effect on leverage. Leverage, executive character, and the audit committee have a positive effect on tax avoidance. Leverage is able to mediate the positive influence of executive and audit committee characters on tax avoidance
PENGARUH VALUE ADDED CAPITAL EMPLOYED (VACA), VALUE ADDED HUMAN CAPITAL (VAHU), STRUCTURAL CAPITAL VALUE ADDED (STVA)TERHADAP PROFITABILITAS Hj. Dewi Rejeki, SE., Ak., M.Si., CA.; Luthfiyah Salsabila
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.596

Abstract

This research was conducted on Metal Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The method of determining the sample using purposive sampling method with the sample used 11 companies. Technical analysis of the data used is descriptive statistics and multiple linear regression analysis using SPSS version 22. The results showed that partially Value Added Capital Employed (VACA) and Value Added Human Capital (VAHU) had a significant effect on Profitability and Structural Capital Value Added (STVA) had no significant effect onPprofitability. Then Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) simultaneously have a significant effect on Profitability        
PENGARUH LABA BERSIH DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Dyah Ayu Retno Inten, SE., M.Si.; Dwi Rinda Permata Sari Sijabat
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 1 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.633

Abstract

Effect of Net Profit and Firm Size on Stock Prices in Manufacturing Companies in the Consumer Goods Industry Sector in 2015-2019 Indonesia Stock Exchange (IDX). This research was conducted to determine the effect of net profit and firm size on stock prices in manufacturing companies in the consumer goods industry for the period 2015-2019. The data used in this study are secondary data listed on the Indonesia Stock Exchange with a purposive sampling method with a research sample of 15 companies from 52 companies in the consumer goods industry sector with a period of 5 years, between year 2015 - 2019. The method of analysis used in this study is statistical test, descriptive, classical assumption test, hypothesis test. Based on this research, the results of the t test (partial) show that the net profit variable has a positive significant effect on the stock prices. Firm size has a negative significant effect on the stock prices. For the results of the F test (simultaneous) shows that the variable net profit and firm size simultaneously have a significant effect on stock price
PENGARUH BIAYA PRODUKSI DAN PERPUTARAN PERSEDIAAN TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR INDUSTRI SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Periode 2014-2019 Herry Winarto; Dewi Haryanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.592

Abstract

The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this studyThe purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely producti
PENGARUH TINGKAT KESULITAN KEUANGAN TERHADAP KONSERVATIME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR Tasum Tasum SE., M.Si
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 1 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.635

Abstract

This study aims to obtain empirical evidence of the Effect of Financial Difficulty Levels, Debt Levels, Receivables and Company Size on Accounting Conservatism in Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesian Stock Exchange.The research method uses descriptive quantitative analysis.The results of this study indicate that (1) the level of financial distress has no effect on the occurrence of accounting conservatism. (2) the level of debt does not have a negative effect on the occurrence of accounting conservatism. (3) Receivables have no effect on the occurrence of Accounting Conservatism. (4) Company size does not have a negative effect on the occurrence of Accounting Conservatism. 
PENGARUH PAJAK REKLAME DAN PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BEKASI Adelina Suryati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 1 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.632

Abstract

This study aims to determine whether there is an effect of the Advertising Tax and Street Lighting Tax on the Bekasi City Original Revenue during the period from 2015 to 2020. The sample selection in this study used the purposive sampling method with predetermined criteria obtained for 5 years so that the total sample used is 72 data. The type of data used is secondary data obtained from the Dispenda (Regional Revenue Service). The results of this study indicate that the Advertising Tax has a positive and significant effect on Regional Original Income with a significant level of 0.000, stating that the H1 hypothesis is accepted. Street Lighting Tax has a positive and significant effect on Regional Original Revenue with a significant level of 0.002, stating that the hypothesis H2 is accepted. Advertising tax and street lighting tax together have a significant and significant impact on local revenue. 
STUDI EMPIRIS PENGARUH REPUTASI KAP, OPINI AUDITOR DAN AUDIT TENURE TERHADAP KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN AUDITAN PADA EMITEN PERTAMBANGAN YANG LISTING DI BURSA EFEK PERIODE 2015 – 2018 Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.597

Abstract

The purpose of this study is to examine the effect of the reputation of the public accounting firm, auditor's opinion, and audit tenure on the delay in the submission of audited financial statements. The data is taken from the Indonesia Stock Exchange for mining companies for the period 2015 - 2018. The data were analyzed using multiple linear regression and tested using the t test and f test. The results of hypothesis testing conclude that the reputation of the public accounting firm partially has a significant negative effect, the auditor's opinion partially has a significant negative effect, audit tenure partially has no effect on the delay in the submission of audited financial statements. While the three independent variables simultaneously have a significant positive effect on the delay in submitting audited financial statements  
DAMPAK PENERAPAN FAKTOR GREEN ACCOUNTING TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR PESERTA PROPER YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2017-2019 Esti Damayanti, SE., M.Si.; Apriliani Widyowati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 1 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.639

Abstract

The benefits of Green Accounting are trying to reduce the negative effects of economic activities and system on environmental. Given the importance of profitability and environmental preservation, an evaluation to the factors that affect profitability is essential. This study aims to analyze and examine the factors of Green Accounting on Profitability of PROPER Participating Manufacturing Companies listed on Indonesia Stock Exchange. This research used secondary data which obtained from annual reports and sustainability reports of Manufacturing Companies, PROPER Rating Reports and through several related sites and the data analysis method used is multiple linear regression analysis. Before conducting multiple linear regression analysis, the classic assumption test is done first using SPSS v.16 program

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