Eka Sutisna, Fikriah, Darwis, Nawang Darmawan, M. Yusri
{"title":"PENGARUH EFISIENSI BIAYA OPERASI (EBO), LIKUIDITAS, DAN ARUS KAS TERHADAP PROFITABILITAS PT. FASTFOOD INDONESIA TBK","authors":"Eka Sutisna, Fikriah, Darwis, Nawang Darmawan, M. Yusri","doi":"10.59024/jis.v1i2.315","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to find out the effect of Operational Cost Efficiency (EBO), Liquidity, and Cash Flow on the Profitability of one of the restaurant subsector companies in Indonesia PT Fastfood Indonesia Tbk. This research is quantitative. The data collection techniques used in this study are library studies and documentation studies. The type of research data used is company secondary data in the form of annual financial statements from PT Fastfood Indonesia Tbk taken from the web official company, https://kfcku.com. The data is in the form of an annual company financial report from 2015-2020. From the test results obtained the result that the EBO had a negative and significant effect on Profitability, then Liquidity had a positive and insignificant effect on Profitability, while cash flow had a negative and insignificant effect on Profitability. \nKeywords: Operating Cost Efficiency (EBO), Liquidity, Cash Flow, Profitability","PeriodicalId":184206,"journal":{"name":"JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT","volume":"64 1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59024/jis.v1i2.315","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The purpose of this study is to find out the effect of Operational Cost Efficiency (EBO), Liquidity, and Cash Flow on the Profitability of one of the restaurant subsector companies in Indonesia PT Fastfood Indonesia Tbk. This research is quantitative. The data collection techniques used in this study are library studies and documentation studies. The type of research data used is company secondary data in the form of annual financial statements from PT Fastfood Indonesia Tbk taken from the web official company, https://kfcku.com. The data is in the form of an annual company financial report from 2015-2020. From the test results obtained the result that the EBO had a negative and significant effect on Profitability, then Liquidity had a positive and insignificant effect on Profitability, while cash flow had a negative and insignificant effect on Profitability.
Keywords: Operating Cost Efficiency (EBO), Liquidity, Cash Flow, Profitability
本研究的目的是找出营运成本效率(EBO)的影响,流动性和现金流对印尼PT快餐印尼Tbk的一个餐厅子行业公司的盈利能力。这项研究是定量的。本研究使用的资料收集技术是图书馆研究和文献研究。使用的研究数据类型是公司二手数据的形式,从PT Fastfood Indonesia Tbk的年度财务报表,取自网站官方公司https://kfcku.com。数据为2015-2020年公司年度财务报告。由检验结果可知,EBO对盈利能力有负向且显著的影响,那么流动性对盈利能力有正向且不显著的影响,现金流量对盈利能力有负向且不显著的影响。关键词:经营成本效率(EBO),流动性,现金流,盈利能力