Pub Date : 2021-06-30DOI: 10.35138/ORGANUM.V4I1.110
Fenty Fauziah, Rafiqoh Rafiqoh
The main objective of any firm is to maximize shareholder's wealth, which can be seen from firm value. This study aims to analyze and explain the effect of profitability, company size, capital structure, and liquidity risk on firm value banking companies in Indonesia. The population of this study is all banking companies listed on the Indonesia Stock Exchange, with an observation period of 2017-2018. The sample selection using a purposive sampling method. Data have both cross-section and time variation. Analysis and hypothesis testing were carried out by using a linear regression analysis using Eviews 11. The results showed that investors viewed that the company's overall profits from its business activities could increase its share price. The capital structure owned by the public relatively small, which meant that the company could provide a source of funds from within the company in the form of the owner's capital or retained earnings. Funds obtained from loans, if they were not followed by the ability to manage funds or were not channeled back to the community, would cause interest expenses and destroy profits. This condition results in investors selling their shares. Investors in making investment decisions paid attention to one indicator at a time and paid attention to all the factors that determined the company's value.
{"title":"Effect of Profitability, Company Size, Capital Structure, and Liquidity Risk on Firm Value of Indonesian Banks","authors":"Fenty Fauziah, Rafiqoh Rafiqoh","doi":"10.35138/ORGANUM.V4I1.110","DOIUrl":"https://doi.org/10.35138/ORGANUM.V4I1.110","url":null,"abstract":"The main objective of any firm is to maximize shareholder's wealth, which can be seen from firm value. This study aims to analyze and explain the effect of profitability, company size, capital structure, and liquidity risk on firm value banking companies in Indonesia. The population of this study is all banking companies listed on the Indonesia Stock Exchange, with an observation period of 2017-2018. The sample selection using a purposive sampling method. Data have both cross-section and time variation. Analysis and hypothesis testing were carried out by using a linear regression analysis using Eviews 11. The results showed that investors viewed that the company's overall profits from its business activities could increase its share price. The capital structure owned by the public relatively small, which meant that the company could provide a source of funds from within the company in the form of the owner's capital or retained earnings. Funds obtained from loans, if they were not followed by the ability to manage funds or were not channeled back to the community, would cause interest expenses and destroy profits. This condition results in investors selling their shares. Investors in making investment decisions paid attention to one indicator at a time and paid attention to all the factors that determined the company's value.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46568658","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-31DOI: 10.35138/organum.v3i2.85
Supami Wahyu Setiyowati, Mochamad Fariz Irianto
Earnings quality refers to reported earnings to predict a firm’s future earnings, which is essential for the investor’s decision-making to understand its financial health. The purpose of this study was to determine the impact of profitability as an intervening variable between institutional ownership to earnings quality. This study's population was manufacturing companies in the consumer goods industry listed on the IDX for the 2017-2019 period. The sampling method is based on criteria. The samples in this study were 15 issuers. Data analysis techniques using Smart Pls. The results showed that institutional ownership affected earnings quality. Profitability was not proven as an intervening variable on the relationship between institutional ownership and earnings quality. This finding implied that institutions that had share ownership in the company increased their supervision to reduce the manager's opportunistic behaviour.
{"title":"ampak Profitabilitas sebagai Intervening pada Kepemilikan Institusional terhadap Kualitas Laba","authors":"Supami Wahyu Setiyowati, Mochamad Fariz Irianto","doi":"10.35138/organum.v3i2.85","DOIUrl":"https://doi.org/10.35138/organum.v3i2.85","url":null,"abstract":"Earnings quality refers to reported earnings to predict a firm’s future earnings, which is essential for the investor’s decision-making to understand its financial health. The purpose of this study was to determine the impact of profitability as an intervening variable between institutional ownership to earnings quality. This study's population was manufacturing companies in the consumer goods industry listed on the IDX for the 2017-2019 period. The sampling method is based on criteria. The samples in this study were 15 issuers. Data analysis techniques using Smart Pls. The results showed that institutional ownership affected earnings quality. Profitability was not proven as an intervening variable on the relationship between institutional ownership and earnings quality. This finding implied that institutions that had share ownership in the company increased their supervision to reduce the manager's opportunistic behaviour.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47859390","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-12DOI: 10.35138/organum.v3i2.112
F. Firmansyah, Sarwani Sarwani, Lili Safrida
This study aims to determine the effect of competence, objectivity, ethics, integrity, and time budget pressure on audit quality. Compliance with applicable accounting standards to maintain public trust in high state institutions in the Audit Board of the Republic of Indonesia is needed. This research was conducted at the Audit Board of the Republic of Indonesia, East Kalimantan Province Representative. Data were taken from distributed questionnaires, and produced 35 respondents using purposive sampling technique. The method of data analysis in this study used multiple linear regression. The results of this study indicated that integrity had a positive effect on audit quality. It showed that the higher the integrity of an auditor, the better the quality of the resulting inspection or auditing, while the variables of competence, objectivity, ethics, and time budget pressure had no effect on the quality of the resulting audit quality.
{"title":"Pengaruh Kompetensi, Objektivitas, Etika, Integritas, dan Time Budget Pressure terhadap Kualitas Pemeriksaan pada BPK Perwakilan Kalimantan Timur","authors":"F. Firmansyah, Sarwani Sarwani, Lili Safrida","doi":"10.35138/organum.v3i2.112","DOIUrl":"https://doi.org/10.35138/organum.v3i2.112","url":null,"abstract":"This study aims to determine the effect of competence, objectivity, ethics, integrity, and time budget pressure on audit quality. Compliance with applicable accounting standards to maintain public trust in high state institutions in the Audit Board of the Republic of Indonesia is needed. This research was conducted at the Audit Board of the Republic of Indonesia, East Kalimantan Province Representative. Data were taken from distributed questionnaires, and produced 35 respondents using purposive sampling technique. The method of data analysis in this study used multiple linear regression. The results of this study indicated that integrity had a positive effect on audit quality. It showed that the higher the integrity of an auditor, the better the quality of the resulting inspection or auditing, while the variables of competence, objectivity, ethics, and time budget pressure had no effect on the quality of the resulting audit quality.","PeriodicalId":33849,"journal":{"name":"Organum","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41837762","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research is motivated by the decrease of the company value that property, real estate and building construction companies. This research aims to know the description of investment decisions with a measuring indicators that is Total Asset Growth (TAG), description of funding decisions with measuring indicators that is Debt to Equity Ratio (DER) and description company value with a measuring indicator that is Price Book Value (PBV). The analysis tools used include panel data regression analysis, test of significance of regression, and test the significance of regression coefficient. The results showed that the variables Investment decision variable (TAG) does not effect the Corporate Value and Funding Decision (DER) has a positive effect on firm value company values in the property, real estate and building construction sector.
{"title":"Pengaruh Keputusan Investasi dan Keputusan Pendanaan terhadap Nilai Perusahaan pada Sektor Properti, Real Estate, dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Periode 2013—2017","authors":"Budhi Pamungkas Gautama, Nada Kirana Octavia, Netti Siska Nurhayati","doi":"10.35138/ORGANUM.V2I2.49","DOIUrl":"https://doi.org/10.35138/ORGANUM.V2I2.49","url":null,"abstract":"This research is motivated by the decrease of the company value that property, real estate and building construction companies. This research aims to know the description of investment decisions with a measuring indicators that is Total Asset Growth (TAG), description of funding decisions with measuring indicators that is Debt to Equity Ratio (DER) and description company value with a measuring indicator that is Price Book Value (PBV). The analysis tools used include panel data regression analysis, test of significance of regression, and test the significance of regression coefficient. The results showed that the variables Investment decision variable (TAG) does not effect the Corporate Value and Funding Decision (DER) has a positive effect on firm value company values in the property, real estate and building construction sector.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49202775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-30DOI: 10.35138/organum.v2i1.59
Rini Mulyani Sari, Eva Nugraha
The development of the automotive industry in Indonesia made the level of competition even tighter, so Auto2000 Setiabudhi tried to provide periodic maintenance services, especially for the replacement of New Avanza Veloz disc brakes. The purpose of this study was to reduce the processing time of the New Avanza Veloz disc brake replacement to increase the Auto2000 Setiabudhi service level. However, the results of observations found that the time for disc brake replacement was exceeded the requirements set by the company. The observation was carried out for two years, from 2017 to 2018. Obtained also information from observations that there was an increase in the processing time gap of 0.84%, an increase in service level gap of 5.17%, while waste that occurred was waste waiting and motion. The method used in this study is based on Lean Six Sigma. The results obtained after improvements were made to a reduction in processing time by 50%, reduction in waste waiting, and motion and the achievement of service levels by 100%.
{"title":"Strategi Operasi Berbasis Lean Six Sigma Sebagai Usaha Peningkatan Service Level","authors":"Rini Mulyani Sari, Eva Nugraha","doi":"10.35138/organum.v2i1.59","DOIUrl":"https://doi.org/10.35138/organum.v2i1.59","url":null,"abstract":"The development of the automotive industry in Indonesia made the level of competition even tighter, so Auto2000 Setiabudhi tried to provide periodic maintenance services, especially for the replacement of New Avanza Veloz disc brakes. The purpose of this study was to reduce the processing time of the New Avanza Veloz disc brake replacement to increase the Auto2000 Setiabudhi service level. However, the results of observations found that the time for disc brake replacement was exceeded the requirements set by the company. The observation was carried out for two years, from 2017 to 2018. Obtained also information from observations that there was an increase in the processing time gap of 0.84%, an increase in service level gap of 5.17%, while waste that occurred was waste waiting and motion. The method used in this study is based on Lean Six Sigma. The results obtained after improvements were made to a reduction in processing time by 50%, reduction in waste waiting, and motion and the achievement of service levels by 100%.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49304672","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-30DOI: 10.35138/organum.v2i1.55
Rezza Regia Sugandi, I. F. A. Prawira
This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and there was no difference in the behavior of tax aggressiveness between before and after the implementation of mandatory disclosure rules.
{"title":"Pengaruh Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi Pada Negara-Negara Anggota G-20)","authors":"Rezza Regia Sugandi, I. F. A. Prawira","doi":"10.35138/organum.v2i1.55","DOIUrl":"https://doi.org/10.35138/organum.v2i1.55","url":null,"abstract":"This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and there was no difference in the behavior of tax aggressiveness between before and after the implementation of mandatory disclosure rules.","PeriodicalId":33849,"journal":{"name":"Organum","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42243413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-30DOI: 10.35138/organum.v2i1.50
A. Fauzi, Iwan Sukoco
Design thinking has become one of the model approaches that can be carried out by a business entity. The design concept approach model is widely chosen because it has several stages and thought lines that are systematic, mutually sustainable, understanable and applicable. Therefore, this study aimed to determine the use of design thinking approach models in business entities, which are the research locus, namely in Smartnesia Educa. This research used a descriptive analysis method using a qualitative approach. The data collected was secondary and primary data in the form of interviews and supporting documents in Smartnesia Educa. The results of this study indicated that Smartnesia Educa had applied the design thinking in its operational business processes to become heterogeneous tutoring and could be accepted by all levels of economic and social markets.
{"title":"Konsep Design Thinking pada Lembaga Bimbingan Belajar Smartnesia Educa","authors":"A. Fauzi, Iwan Sukoco","doi":"10.35138/organum.v2i1.50","DOIUrl":"https://doi.org/10.35138/organum.v2i1.50","url":null,"abstract":"Design thinking has become one of the model approaches that can be carried out by a business entity. The design concept approach model is widely chosen because it has several stages and thought lines that are systematic, mutually sustainable, understanable and applicable. Therefore, this study aimed to determine the use of design thinking approach models in business entities, which are the research locus, namely in Smartnesia Educa. This research used a descriptive analysis method using a qualitative approach. The data collected was secondary and primary data in the form of interviews and supporting documents in Smartnesia Educa. The results of this study indicated that Smartnesia Educa had applied the design thinking in its operational business processes to become heterogeneous tutoring and could be accepted by all levels of economic and social markets.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47489556","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-30DOI: 10.35138/organum.v2i1.56
Dani Ramdani
The lack of level human resources capabilities in narrow-body aircraft maintenance (Airbus & Boeing), which implies the achievement of all operator's maintenance revenue in Indonesia. The research focused on the business unit of Aircraft Services of Indonesian-aircraft Industries. The purpose of this study was to analysis and make a formulation strategy development of aircraft maintenance knowledge workers at the business unit of Aircraft Services of Indonesian-aircraft Industries. The research used a case study with a qualitative method and SWOT analysis used as a tool in the implementation process. The datas collect conducted through some literature, documents, and in-depth interviews. The subjects were managers, senior engineers, instructors, inspectors, technicians, and mechanics seniors, which focused on the development of knowledge workers (direct workers). The result of SWOT Analysis showed that unit business Aircraft Services should make an arranging program development for aircraft maintenance knowledge workers, namely: a training program for acquiring an Aircraft Maintenance Engineer License (AMEL), human resources procure system, career path, reward & compensation, and performance system. The finding was the lack of unit business Aircraft Services within preparing a business development plan program for aircraft maintenance wide-body because of corporate's response in supporting aircraft maintenance and technician/mechanics education center facilities were very slow. The conclusion was that unit business Aircraft Services, will have a competitive advantage for Aircraft maintenance narrow-body (Airbus & Boeing) if the result of strategy formulation has thoughtfully been implemented.
{"title":"Formulasi Strategi Pengembangan SDM Perawatan Pesawat Terbang","authors":"Dani Ramdani","doi":"10.35138/organum.v2i1.56","DOIUrl":"https://doi.org/10.35138/organum.v2i1.56","url":null,"abstract":"The lack of level human resources capabilities in narrow-body aircraft maintenance (Airbus & Boeing), which implies the achievement of all operator's maintenance revenue in Indonesia. The research focused on the business unit of Aircraft Services of Indonesian-aircraft Industries. The purpose of this study was to analysis and make a formulation strategy development of aircraft maintenance knowledge workers at the business unit of Aircraft Services of Indonesian-aircraft Industries. The research used a case study with a qualitative method and SWOT analysis used as a tool in the implementation process. The datas collect conducted through some literature, documents, and in-depth interviews. The subjects were managers, senior engineers, instructors, inspectors, technicians, and mechanics seniors, which focused on the development of knowledge workers (direct workers). The result of SWOT Analysis showed that unit business Aircraft Services should make an arranging program development for aircraft maintenance knowledge workers, namely: a training program for acquiring an Aircraft Maintenance Engineer License (AMEL), human resources procure system, career path, reward & compensation, and performance system. The finding was the lack of unit business Aircraft Services within preparing a business development plan program for aircraft maintenance wide-body because of corporate's response in supporting aircraft maintenance and technician/mechanics education center facilities were very slow. The conclusion was that unit business Aircraft Services, will have a competitive advantage for Aircraft maintenance narrow-body (Airbus & Boeing) if the result of strategy formulation has thoughtfully been implemented.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43221171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-30DOI: 10.35138/organum.v2i1.51
M. Lazuardi, Iwan Sukoco
This study aims to describe each stage of design thinking at PT Karya Anak Bangsa (Gojek) to create appropriate and practical solutions to problems that arise in the community. The methodology used for this research was a literature review with descriptive analysis and identification with David Kelley & Tim Brown's theory. The expert opinion of each explanation strengthens it. The results of this study were that with a good design thinking process PT Aplikasi Karya Anak Bangsa (Gojek) had produced a variety of solutions that were only online-based transportation applications. However, currently, Gojek also created a variety of services according to various community needs. It was also able to create business opportunities from a problem that occurred in the community.
本研究旨在描述PT Karya Anak Bangsa（Gojek）设计思维的每个阶段，为社区中出现的问题创造合适且实用的解决方案。本研究采用的方法是文献综述，并对David Kelley和Tim Brown的理论进行了描述性分析和认同。每一种解释的专家意见都强化了这一点。本研究的结果是，PT Aplikasi Karya Anak Bangsa（Gojek）通过良好的设计思维过程，产生了各种解决方案，这些解决方案只是基于在线的交通应用程序。然而，目前，Gojek还根据各种社区需求创建了各种服务。它还能够从社区中出现的问题中创造商业机会。
{"title":"Design Thinking David Kelley & Tim Brown: Otak Dibalik Penciptaan Aplikasi Gojek","authors":"M. Lazuardi, Iwan Sukoco","doi":"10.35138/organum.v2i1.51","DOIUrl":"https://doi.org/10.35138/organum.v2i1.51","url":null,"abstract":"This study aims to describe each stage of design thinking at PT Karya Anak Bangsa (Gojek) to create appropriate and practical solutions to problems that arise in the community. The methodology used for this research was a literature review with descriptive analysis and identification with David Kelley & Tim Brown's theory. The expert opinion of each explanation strengthens it. The results of this study were that with a good design thinking process PT Aplikasi Karya Anak Bangsa (Gojek) had produced a variety of solutions that were only online-based transportation applications. However, currently, Gojek also created a variety of services according to various community needs. It was also able to create business opportunities from a problem that occurred in the community.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43467395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.35138/organum.v1i2.41
Asep Mulyana, Debora Tri Oktarina Pethy
This study aims to determine how much influence the operational costs and inventory turnover on net income at PT Ultrajaya Milk Industry & Trading Company Tbk., both partially and simultaneously. The research method used is descriptive with a quantitative approach, while the statistical method used is multiple linear regression by first testing the classical assumptions using the SPSS V.25 program. The results of this study indicated that the data tested were standard with the results of the normality test using the Kolmogorov Smirnov (K-S) table and scatterplot, correlation coefficient tests. The data used in this study was taken from the company's annual financial report of PT Ultrajaya Milk Industry & Trading Company Tbk., for seven years, namely the period 2011-2017. It showed a very strong relationship, and partially operational costs affected net income, while inventory turnover did not affect net income. Also, simultaneously, operational costs and inventory turnover affected net income.
本研究旨在确定PT Ultrajaya Milk Industry&Trading Company Tbk的运营成本和库存周转率对净收入的影响程度。，部分地和同时地。所使用的研究方法是描述性的定量方法，而所使用的统计方法是多元线性回归，首先使用SPSS V.25程序测试经典假设。本研究的结果表明，所测试的数据与使用Kolmogorov-Smirnov（K-S）表和散点图、相关系数检验的正态性检验结果是标准的。本研究中使用的数据取自PT Ultrajaya Milk Industry&Trading company Tbk的公司年度财务报告。，为期七年，即2011-2017年。它显示出非常强的关系，部分运营成本影响净收入，而存货周转率不影响净收入。同时，运营成本和存货周转率也影响了净收入。
{"title":"Pengaruh Biaya Operasional dan Perputaran Persediaan terhadap Laba Bersih","authors":"Asep Mulyana, Debora Tri Oktarina Pethy","doi":"10.35138/organum.v1i2.41","DOIUrl":"https://doi.org/10.35138/organum.v1i2.41","url":null,"abstract":"This study aims to determine how much influence the operational costs and inventory turnover on net income at PT Ultrajaya Milk Industry & Trading Company Tbk., both partially and simultaneously. The research method used is descriptive with a quantitative approach, while the statistical method used is multiple linear regression by first testing the classical assumptions using the SPSS V.25 program. The results of this study indicated that the data tested were standard with the results of the normality test using the Kolmogorov Smirnov (K-S) table and scatterplot, correlation coefficient tests. The data used in this study was taken from the company's annual financial report of PT Ultrajaya Milk Industry & Trading Company Tbk., for seven years, namely the period 2011-2017. It showed a very strong relationship, and partially operational costs affected net income, while inventory turnover did not affect net income. Also, simultaneously, operational costs and inventory turnover affected net income.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41997353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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