PENGARUH ARUS KAS, PENGELUARAN MODAL, RASIO PERPUTARAN ASET TETAP, TIME INTEREST EARNED RASIO DAN RETURN ON ASET RATIO TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SAAT MASA PANDEMIK COVID-19

OKTAVIA AYU WIYANTI, . (2022) PENGARUH ARUS KAS, PENGELUARAN MODAL, RASIO PERPUTARAN ASET TETAP, TIME INTEREST EARNED RASIO DAN RETURN ON ASET RATIO TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SAAT MASA PANDEMIK COVID-19. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Arus Kas, Pengeluaran Modal, Rasio Perputaran Aset Tetap, Time Interest Earned Rasio Dan Return On Aset Ratio Terhadap Pertumbuhan Laba. Penelitian ini dilakukan dengan populasi Perusahaan NonKeuangan Yang Terdaftar Di Bursa Efek Indonesia dimasa Pandemik Covid-19 tahun 2020. Dengan penentuan sampel mengunakan metode nonprobabilitas yaitu purposive sampling sehingga diperoleh sempel sebanyak 195 perusahaan. Data yang digunakan dalam penelitian ini merupakan data sekunder dan dilakukan analisis melalui regresi linier berganda. Dengan hasil penelitian menunjukan bahwa, pengeluaran modal, time interest earned dan dan return on asset memiliki pengaruh signifikan positif terhadap pertumbuhan laba. Sedangkan arus kas operasi dan perputaran aset tetap tidak memiliki pengaruh signifikan positif terhadap pertumbuhan laba. Sehingga para stakeholder sebaiknya berfokus pada pengeluaran modal, time interest earned dan return on asset saat mengambil keputusan guna memperoleh laba yang bertumbuh. Kata Kunci: arus kas operasi, pengeluaran modal, perputaran aset tetap, time interest earned, return on asset, pertumbuhan laba. *** This study aims to determine the effect of Cash Flow, Capital Expenditures, Fixed Assets Turnover Ratio, Time Interest Earned Ratio and Return On Assets Ratio on Profit Growth. This research was conducted with a population of Non-Financial Companies Listed on the Indonesia Stock Exchange during the Covid-19 Pandemic in 2020. By determining the sample using a non-probability method, namely purposive sampling, so that a sample of 195 companies was obtained. The data used in this study is secondary data and analyzed through multiple linear regression. The results of the study show that capital expenditure, time interest earned and return on assets have a significant positive effect on profit growth. Meanwhile, operating cash flow and fixed asset turnover did not have a significant positive effect on profit growth. So that stakeholders should focus on capital expenditures, time interest earned and return on assets when making decisions in order to obtain growing profits Keywords: operating cash flow, capital expenditure, fixed asset turnover, time interest earned, return on assets, profit growth.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. I Gusti Ketut Agung Ulupui, SE, M.Si, AK, CA ; 2). Dwi Kismayanti Respati, S.Pd, M.Ak
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 15462 not found.
Date Deposited:	19 Sep 2022 01:57
Last Modified:	19 Sep 2022 01:57
URI:	http://repository.unj.ac.id/id/eprint/35688

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