ANALISIS PENGARUH ARUS KAS OPERASI DAN MODAL KERJA BERSIH TERHADAP LABA BERSIH (STUDI KASUS PADA PT. INDOCEMENT TUNGGAL PRAKARSA, Tbk)

Abstract

This research was carried out on Manufacturing Companies (PT. Indocement Tunggal Prakarsa Tbk). The purpose of this study was to determine the effect of Accounts Receivable and Operating Cash Flow Net Profit Companies listed on the Indonesia Stock Exchange in 2006-2015 both partially and simultaneously.The data used in this study are secondary data collected from the results of the publication of the financial statements of the company PT. Indocement Tunggal Prakarsa Tbk. The research method used is descriptive method with a quantitative approach. The population used in this study is the quarterly financial statements consisting of Operating Cash Flow, Net Working Capital and Net Income at PT. Indocement Tunggal Prakarsa Tbk in 2006 to 2015. The sample selection was carried out using purposive sampling method with a total sample of 40 samples from the Company Quarterly financial statements of PT. Indocement Tunggal Prakarsa Tbk. For 10 years. The statistical method used is multiple linear regression analysis using Eviews 8. Hypothesis testing is carried out using the F test and t test with a significance of α = 0.05.The results of this study indicate that jointly (simultaneously) Accounts Receivable and Operating Cash Flows contribute and have a significant influence on Net Profit at PT. Indocement Tunggal Prakarsa Tbk. 91.81% with a R-squared value of 0.918172. Partially profitability contributes and has a significant influence on Net Profit at PT. Indocement Tunggal Prakarsa Tbk. Partially Operational Cash Flow contributes and has a significant influence on Net Profit at PT. Indocement Tunggal Prakarsa Tbk. And partially Net working capital also gives a contribution and has a significant influence on Net Profit at PT. Indocement Tunggal Prakarsa Tbk. Keywords: Operating Cash Flow, Net working capital, Net Income