Pengaruh Arus Kas Operasi, Penjualan dan Likuiditas Terhadap Profitabilitas Pada PT Kencana Permata Nusantara Periode 2014-2018
-
Ferdinand Napitupulu
*
Universitas Prima Indonesia,
Indonesia
(*) Corresponding Author
Abstract
The purpose of this study was to determine and analyze the effect of operating cash flow, sales and liquidity on profitability at PT Kencana Permata Nusantara for the 2014-2018 period. The method used in this research is descriptive analysis method by describing or describing the data that has been collected as it is without intending to make conclusions that apply to the public or generalization. Data analysis method used is multiple linear regression using SPSS software. The results showed that operating cash flow, sales and liquidity simultaneously had a positive and significant effect on profitability at PT Kencana Permata Nusantara for the 2014-2018 period. In the coefficient of determination R2 Adjusted value obtained by 59% means that the variable variations in operating cash flow, sales and liquidity can explain its effect on profitability while the remaining 41% is a variation of other variables not explained in this study such as capital, income, etc. Operating cash flow partially has a positive and significant effect on profitability at PT Kencana Permata Nusantara for the 2014-2018 period. This shows that operating cash flow has a positive effect in theory as well as a significant significant effect in increasing profitability at PT Kencana Permata Nusantara for the 2014-2018 period. Partial sales have a positive and significant effect on profitability at PT Kencana Permata Nusantara for the 2014-2018 period. This shows that sales have a positive effect in theory and significantly influence significantly in increasing profitability at PT Kencana Permata Nusantara for the 2014-2018 period. Liquidity partially has a negative and not significant effect on profitability at PT Kencana Permata Nusantara for the 2014-2018 period. This shows that Liquidity has a negative and not significant effect in increasing the Profitability of PT Kencana Permata Nusantara for the 2014-2018 Period
Downloads
References
Arief, Sugiono, 2013. Panduan Praktis Dasar Analisa Laporan Keuangan. Grasindo Jakarta.
Arifin, Johar, 2016. Kupas Tuntas Matematika Keuangan dengan MS Excel. Elex Media Komputindo. Jakarta.
Bambang, wahyudiono, 2014. Mudah Membaca Laporan Keuangan. Gunung Sahari. Jakarta
Brigham, Eugene F. dan Houston, Joel F. 2014. Manajemen Keuangan buku 8. Edisi kedelapan. Penerbit Erlangga. Jakarta.
Djarwanto, 2013. Pokok-pokok Analisa Laporan Keuangan. Badan Penerbit. Fakultas Ekonomi-Yogyakarta, Yogyakarta. Ikatan Akuntansi Indonesia (IAI).
Dadang, Parsetyo, Jatmiko. 2017. Pengantar Manajemen Keuangan. Dianra Kreatif.Yogyakarta.
Fahmi, Irham, 2014. Pengantar Manajemen Keuangan. Cetakan Pertama. Bandung: AlfaBetav
Faiz, Zamzami, Nabella. 2016. Akuntasi Pengantar 1. Gadjah Mada Universitas Pers. Yogyakarta.
Firdaus, Fakhry, Zamzam. 2018. Aplikasi Metodologi Penelitian. Budi Utama. Jakarta
Ghozali, Imam, 2014 Aplikasi Analisis Multivariate dengan Program SPSS. Cetakan Keempat. Semarang: Badan Penerbit Universitas Diponegoro.
Harmono. 2017. Manajemen Keuangan Berbasis Balanced. Bumi Angkasa Raya. Jakarta.
Harahap,S.S, 2015. Teori Akuntansi Edisi Revisi. Jakarta: Raja Grafindo Persada
Handono, Mardiyanto. 2013. Inti Sari Manajmen Keuangan. Grasindo Jakarta
Hery, 2014. Mahir Accounting Principles, Grasindo. Jakarta.
Hery, 2014. Auditing (Pemeriksaan Akuntansi I),Cetakan Pertama, Jakarta :CAPS.
Husnan, Suad dan Enny Pudjiastuti. 2014. Dasar-Dasar Manajemen Keuangan. Edisi Kelima.
Ishak, The, Arief Sugiono. Informasi Dalam Pengambilan Keputusan. Jakarta Salemba Empat.
Ikatan Akuntan Indonesia. 2015, Pernyataan Standar Akuntansi Keuangan, No.2 Laporan Arus Kas (Revisi 2009), Jakarta Salemba Empat.
Jumingan. 2014. Analisis Laporan Keuangan. Jakarta: Bumi Aksara.
Jusup.2014. Dasar - Dasar Akuntansi. Jilid I Edisi Ke-7. STIE. YKPN. Anonim
Kasmir. 2014. Bank dan Lembaga Keuangan Lainnya. Jakarta: Rajagrafindo Persada.
Keown, 2013. Manajemen Keuangan. Edisi 10. Jakarta: Macanan Jaya Cemerlang
Munawir, S. 2015. Analisis laporan Keuangan. Edisi Kelima. Cetakan Keempat Belas. Penerbit Liberty. Yogyakarta.
Riyanto. 2014. Dasar-dasar Pembelanjaan, Edisi 4, Yogyakarta: BPFE.
Salim. 2012. Akuntansi Intermediate. Diterjemahkan oleh Emil Salim. Edisi Kedua Belas. Jilid satu. Jakarta: Erlangga.
Sartono, 2014. Manajemen Keuangan:Teori dan Aplikasi. Edisi Keempat. Yogyakarta:BPFE
Subagyo, Nur, Indra, 2018. Akuntasi Manajemen Berbasis Desain. Gadjah Mada Universitas Pers. Yogyakarta.
Supriyono, 2018. Grafika. Akuntasi Keperilakuan. Gadjah Mada Universitas Pers. Yogyakarta.
Sumarsan, 2013, Perpajakan Indonesia (Vol.3), Jakarta : Indeks.
Sugiyono, 2014. Metode Penelitian Bisnis. Cetakan Keenambelas, Bandung: Penerbit Alfabeta.
Sukmalana, Soelaiman. 2010. Analisis Laporan Keuangan. Edisi. Keempat. Yogyakarta: UPP STIM YKPN.
Sumarni, Murti dan John Soeprihanto. 2010. Pengantar Bisnis (Dasar-dasar Ekonomi Perusahaan). Edisi ke 5. Yogyakarta: Liberty
Suwardjono. 2014. Teori Akuntansi (Perekayasaan Pelaporan Keuangan) Edisi Ketiga. Yogyakarta: BPFE.
Syamsuddin. 2013. Manajemen Keuangan Perusahaan. Jakarta: Raja Grafindo.
Yadiati, Mubarok, 2017. Kualitas Pelaporan Keuangan : Kajian teoritis dan Empiris. Kencana. Jakarta.
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Pengaruh Arus Kas Operasi, Penjualan dan Likuiditas Terhadap Profitabilitas Pada PT Kencana Permata Nusantara Periode 2014-2018
Pages: 70-79
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
