ABSTRACT. Keywords: working capital, operating profit, company activities.
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- Johan Ridwan Dharmawijaya
- 6 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT In any operational activities, company not just concerned with the production, and market products effectively, but also need to provide additional working capital. With strong position of working capital to finance company activities, very possible to upgrade the operating profit optimally. This research has purpose to see if there is an increase or decrease in the company s working capital and operating profit, and how the affect of working capital to the company's operating profit at NS Putra Cimahi. Data for this research is working capital and company s operating profit from 2010 until Research method using descriptive associative approach. Data analysis method is using simple regression analysis. Statistical data processing assisted with SPSS version 17. Research analysis show that the company s working capital and operating profit has increased every year, and working capital significantly affect the company's operating profit. The effect of working capital to operating profit amounted to 98.4 %, while the rest 1.6 % is influenced by other variables were not examined. Keywords: working capital, operating profit, company activities. vii
2 ABSTRAK Dalam kegiatan operasional, suatu perusahaan tidak hanya dihadapkan pada masalah produksi, serta pemasaran produk secara efektif, tetapi juga harus mampu untuk mengatasi masalah pendanaan yaitu penambahan modal kerja. Dengan adanya modal kerja yang kuat untuk membiayai segala aktifitas perusahaan, diharapkan laba operasional perusahaan juga dapat ditingkatkan secara optimal. Penelitian ini dilakukan untuk mengetahui apakah terjadi peningkatan atau penurunan terhadap modal kerja dan laba operasional di perusahaan, dan mengetahui pengaruh modal kerja terhadap laba operasional pada perusahaan NS Putra Cimahi. Metode penelitian menggunakan pendekatan deskriptif asosiatif. Data yang digunakan adalah total aktiva lancar dan laba operasional perusahaan periode tahun 2010 sampai tahun Metode analisis data menggunakan analisa regresi sederhana. Pengolahan data statistik dilakukan dengan menggunakan bantuan program SPSS versi 17. Hasil analisis penelitian menunjukkan bahwa modal kerja dan laba operasional perusahaan mengalami peningkatan setiap tahunnya, dan modal kerja berpengaruh secara signifikan terhadap laba operasional perusahaan. Besarnya pengaruh modal kerja terhadap laba operasional adalah sebesar 98,4 %, sedangkan sisanya sebesar 1,6 % dipengaruhi oleh variabel lain yang tidak diteliti. Kata-kata kunci : modal kerja, laba operasional, aktivitas perusahaan. viii
3 DAFTAR ISI Halaman HALAMAN JUDUL i HALAMAN PENGESAHAN ii SURAT PERNYATAAN KEASLIAN SKRIPSI.iii KATA PENGANTAR...iv ABSTRACT...vii ABSTRAK..viii DAFTAR ISI...ix DAFTAR GAMBAR xiii DAFTAR TABEL...xiv DAFTAR LAMPIRAN...xv BAB I PENDAHULUAN 1.1 Latar belakang Identifikasi Masalah Tujuan Penelitian Kegunaan Penelitian...6 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS Kajian Pustaka 8 ix
4 2.1.1 Modal Kerja Pengertian Modal Kerja Jenis-Jenis Modal Kerja Sumber Modal Kerja Unsur-Unsur Modal Kerja Manajemen Modal Kerja Pengertian Manajemen Modal Kerja Kebijakan Modal Kerja Faktor Yang Mempengaruhi Modal Kerja Laba Operasional Pengertian Laba Klasifikasi Laba Pengertian Laba Operasional Metode Pengakuan dan Penyajian Laba Kerangka Pemikiran Pengembangan Hipotesis..30 BAB III METODE PENELITIAN Objek Penelitian Sejarah Singkat Perusahaan Struktur Organisasi Perusahaan x
5 3.1.3 Aktivitas Perusahaan Metode Penelitian Operasionalisasi Variabel Teknik Pengumpulan Data Paradigma Penelitian Teknik Analisis Data Pengujian Hipotesis..43 BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Deskripsi Variabel Penelitian Uji Asumsi Klasik Uji Normalitas Uji Multikolinearitas Uji Heteroskedastisitas Uji Autokorelasi Analisis Data Pengujian Hipotesis Penelitian Pembahasan BAB V SIMPULAN DAN SARAN Simpulan Saran.57 xi
6 DAFTAR PUSTAKA..58 LAMPIRAN CURRICULUM VITAE xii
7 DAFTAR GAMBAR Halaman Gambar 1 Gambar 2 Gambar 3 Format Laba Rugi Struktur Organisasi Paradigma Penelitian xiii
8 DAFTAR TABEL Halaman Tabel I Tabel II Tabel III Tabel IV Tabel V Tabel VI Tabel VII Tabel VIII Tabel IX Tabel X Operasionalisasi Variabel Pedoman Interpretasi Koefisien Korelasi Data Hasil Penelitian Deskripsi Variabel Penelitian One-Sample Kolmogorov-Smirnov Test.48 Hasil Uji Multikolinearitas...49 Hasil Uji Heteroskedastisitas Hasil Uji Autokorelasi Hasil Regresi Linear Sederhana Tingkat Keeratan Hubungan xiv
9 DAFTAR LAMPIRAN Lampiran A Lampiran B Data Laporan Keuangan Perusahaan Hasil Analisis SPSS Versi 17 dan Tabel Statistik xv
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DAFTAR GRAFIK DAFTAR LAMPIRAN
DAFTAR ISI ABSTRAK...i ABSTRACT...ii KATA PENGANTAR...iii DAFTAR ISI... vii DAFTAR TABEL...xi DAFTAR GAMBAR... xiii DAFTAR GRAFIK... xiv DAFTAR LAMPIRAN...xv BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian...
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DAFTAR ISI. KATA PENGANTAR... i. DAFTAR ISI... iv. DAFTAR TABEL... ix. DAFTAR GAMBAR... xi. DAFTAR LAMPIRAN... xii
DAFTAR ISI HALAMAN PENGESAHAN HALAMAN PERNYATAAN KATA PENGANTAR... i DAFTAR ISI... iv DAFTAR TABEL... ix DAFTAR GAMBAR... xi DAFTAR LAMPIRAN... xii INTISARI... xiii ABSTRACT... xiv BAB 1 PENDAHULUAN 1.1
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ABSTRAK. Kata kunci: Partisipasi Penyusunan Anggaran, Kinerja Karyawan.
ABSTRAK Penelitian ini bertujuan mengidentifikasi ada atau tidaknya pengaruh partisipasi penyusunan anggaran terhadap kinerja karyawan. Data yang digunakan dalam penelitian ini diperoleh dari para supervisor
ABSTRAK. Kata kunci: brand image, brand trust, customer loyalty. vii
ABSTRAK Perkembangan internet di Indonesia sampai saat ini mengalami peningkatan yang sangat signifikan. Smartfren sebagai salah satu perusahaan terbaik dalam Internet Service Porvider Mobile di Indonesia
ABSTRAK. Kata kunci : Biaya kualitas, biaya pencegahan, biaya penilaian, biaya kegagalan internal, profitabilitas.
ABSTRAK Penelitian ini bertujuan untuk mengetahui perkembangan biaya kualitas dan profitabilitas pada perusahaan manufaktur, dan untuk mengetahui pengaruh biaya kualitas yang terdiri dari biaya pencegahan,
ABSTRACT. Keywords: Current Ratio, Debt to Equity Ratio, Profit Margin Ratio, Total Asset Turnover, earnings changes. Universitas Kristen Maranatha
ABSTRACT The purpose of this study to obtain empirical evidence on the effect of ratio analysis to changes in earnings. In this case the researchers used data in the form of financial statements Property
ABSTRACT. Keywords: Government Regulation (PP) No. 46 Year 2013 and State Tax Revenue. vi Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to know the implementation effect of Government Regulation (PP) No. 46 Year 2013 on revenues in Karees Small Taxpayer Office and Tegallega Small Taxpayer Office,
ABSTRAK. Universitas Kristen Maranatha
i ABSTRAK Penurunan kinerja merupakan masalah yang ingin dihindari oleh perusahan mengingat karena dampaknya yang cukup besar bagi perusahaan. Dampak tersebut berupa terhambatnya target yang seharusnya
ABSTRAK. Kata kunci: ukuran perusahaan, dewan komisaris, leverage, profitabilitas, pengungkapan tanggung jawab sosial perusahaan.
ABSTRAK Penelitian ini bertujuan untuk menganalisis adanya pengaruh ukuran perusahaan, dewan komisaris, leverage, dan profitabilitas terhadap pengungkapan tanggung jawab sosial perusahaan. Penelitian ini
ABSTRACT. Keywords : Auditor, Time Budget Pressure, Audit Complexity, Quality Audit. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to analyze the factors which affect the quality of audit s result in Public Accounting Firm. This research is important to be done because the increase of financial
ABSTRACT. Keywords : Income Tax and Taxpayer s Compliance. vii Universitas Kristen Maranatha
ABSTRACT Tax is a potential source of funding for Indonesia, especially the Income Tax. This research aimed to determine the effect of the level of Taxpayer s Compliance on the Income Tax revenue in Indonesia.
UNIVERSITAS BHAYANGKARA JAKARTA RAYA
UNIVERSITAS BHAYANGKARA JAKARTA RAYA PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAN PADA PT KALBE FARMA TBK PERIODE TAHUN 2006-2015 SKRIPSI SEVA MAESTIKA WIDYA
ABSTRAK. Kata kunci: Current Ratio, Total Asset Turnover, Net Profit Margin, Debt to Equity Ratio, Earning PerShare, Laba Bersih.
ABSTRAK Penelitian ini berjudul Rasio Keuangan Terhadap Laba Bersih Pada Perusahaan Sektor Properti di BEI Pada tahun 2012-2015. Tujuan penelitian ini untuk Memberikan gambaran penelitian mengenai pengaruh
ABSTRAK. Kata Kunci: motivasi, disiplin kerja dan kinerja karyawan.
ABSTRAK Pada saat sekarang ini, persaingan bisnis merupakan tantangan yang harus dihadapi oleh setiap perusahaan terutama dealer mobil. Salah satu aspek yang paling penting adalah sumber daya manusia.
ABSTRAK. Kata-kata kunci: Pemberdayaan, Kepuasan Kerja, Turnover Intention. i Universitas Kristen Maranatha
ABSTRAK Pengelolaan sumber daya manusia merupakan hal penting untuk menghindari permasalahan turnover intention. Banyak faktor yang menyebabkan karyawan ingin keluar dari perusahaan antara lain pemberdayaan
DAFTAR ISI. ABSTRAK... iii. ABSTRACT... iv KATA PENGANTAR... DAFTAR ISI... viii. DAFTAR TABEL... xiii. DAFTAR GAMBAR... xv. DAFTAR LAMPIRAN...
DAFTAR ISI LEMBAR PENGESAHAN LEMBAR PERNYATAAN ABSTRAK... iii ABSTRACT... iv KATA PENGANTAR... v DAFTAR ISI... viii DAFTAR TABEL... xiii DAFTAR GAMBAR... xv DAFTAR LAMPIRAN... xvi BAB I PENDAHULUAN...
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT The study was conducted at PT. Semangat Sejahtera Bersama located in Tangerang. The purpose of this study was to determine the adequacy and application of Management Control Systems to determine
ABSTRACT. Keywords: Competence, Independence, Professionalism, Fraud and Errors of Financial Statement. vii Universitas Kristen Maranatha
ABSTRACT In financial reporting mechanisms, an audit was designed to provide assurance that the financial statements does not influenced by any material misstatement and also provide a reasonable assurance
Keywords: Goal-Setting Process, System Award, Achievement
ABSTRACT Process in achieving corporate goals is the responsibility of every individual in the company. There are three factors that help limit the development of the concept of goal setting. First, the
DAFTAR ISI. LEMBAR PENGESAHAN... i. LEMBAR PERNYATAAN... ii. MOTTO... iii. ABSTRAK/ABSTRACT... iv. KATA PENGANTAR... v. DAFTAR ISI...
DAFTAR ISI Halaman LEMBAR PENGESAHAN... i LEMBAR PERNYATAAN... ii MOTTO... iii ABSTRAK/ABSTRACT... iv KATA PENGANTAR... v DAFTAR ISI... viii DAFTAR TABEL... xiv DAFTAR GAMBAR... xvii DAFTAR LAMPIRAN...
DAFTAR ISI. HALAMAN JUDUL... i. HALAMAN PENGESAHAN... ii. SURAT PERNYATAAN KEASLIAN SKRIPSI... iii. PERNYATAAN PUBLIKASI LAPORAN PENELITIAN...
ABSTRACT The increasingly rigorous competition makes the actors vying for control of the business market. Increase the company's profit by giving one good quality in accordance with the expectations of
ABSTRAK. Kata Kunci : Earning Per Share (EPS), Dividend Payout Ratio (DPR), dan Harga Saham.
ABSTRAK Dalam berinvestasi, diperlukan analisis sebagai pedoman untuk dapat mengambil keputusan. Maka dari itu diperlukan pedoman untuk melakukan investasi tersebut, agar dapat mencapai hasil yang memuaskan.
ABSTRACT. Keywords: cost of quality, defective products. vii
ABSTRACT This study was aimed to determine whether there is a significant effect of the cost of quality product is damaged. This research was conducted at PT Pupuk Kujang, Cikampek with data collected
ABSTRAK. Kata kunci: Nomor Pokok Wajib Pajak (NPWP), kepatuhan Wajib Pajak. Ix Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh kepemilikan Nomor Pokok Wajib Pajak (NPWP) terhadap kepatuhan Wajib Pajak. Penelitian ini menggunakan data primer yang bersumber
ABSTRAK. Kata kunci: modal kerja, manajemen modal kerja, profitabilitas, cash conversion cycle
ABSTRAK Profitabilitas pada mayoritas perusahaan sektor tambang di Indonesia menurun tiap tahunnya. Semakin menurunnya profitabilitas maka dibutuhkan manajemen modal kerja agar membantu meningkatkan profitabilitas
ABSTRAK. return on asset, leverage, ukuran perusahaan, komposisi komisaris independen, tax avoidance. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini memiliki tujuan untuk mengetahui pengaruh dari karakteristik perusahaan dan karakteristik corporate governance terhadap tax avoidance. Dalam menguji pengaruh karakteristik perusahaan
PERANAN SISTEM PENGENDALIAN PRODUKSI TERHADAP EFEKTIVITAS PROSES PRODUKSI. (Studi Kasus pada CV. Iswara) ABSTRAK
PERANAN SISTEM PENGENDALIAN PRODUKSI TERHADAP EFEKTIVITAS PROSES PRODUKSI (Studi Kasus pada CV. Iswara) ABSTRAK Alasan dilakukannya penelitian ini adalah untuk menguji sistem pengendalian produksi di CV.