PENGARUH HUTANG USAHA DAN MODAL KERJA BERSI TERHADAP LABA USAHA PADA PT. ASTRA OTOPARTS, Tbk

Muhammad Halilintar dan Ramadhan Febriyo

Abstract


This research was conducted at PT. Astra Otoparts Tbk. The purpose of this study was to determine the effect of net trade payables and working capital on operating income at PT. Astra Otoparts Tbk. partially or simultaneously. The research method used is descriptive method with a quantitative approach.

The population used in this study is the quarterly financial statements consisting of income / loss statements, and PT. Astra Otoparts Tbk in 2008 to 2015. The sample selection was done by using purposive sampling method with a total sample of 32 samples from quarterly financial statements for 8 years. The data used is secondary data. The statistical method used is multiple linear regression analysis using the program Eviews 8.

The results of this study indicate that jointly (simultaneously) net debt and working capital contribute and have a significant influence on operating income at PT. Astra Otoparts Tbk is 61.17% with R Square value of 0.611755. And partially the business debt contributes and has a significant influence on operating income at PT. Astra Otoparts Tbk with a value of 0.0061. Then partially net working capital contributes and has a significant influence on operating income at PT. Astra Otoparts Tbk with a value of 0.0079.

 Keywords: Trade Debt, Net Working Capital, and Operating Profit

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