Analisis Pengaruh Modal Dan Utang Jangka Panjang Terhadap Laba Operasi ( Studi Kasus Pada Perusahaan Minyak Dan Gas Yang Berada Di Indonesia) Priode 2008 – 2015

Abstract

This research was conducted at the Oil and Gas Company, the purpose of this study was to determine the effect of Capital and Long-Term Debt Against Operating Profit (case study on oil and gas companies that are cooperated in Indonesia) the period from 2008 to 2015 either partially or simultaneously.            The data used in this research is secondary data collected from the publication of the Financial Statements from nine samples Oil and Gas Company. The method used is descriptive method with quantitative approach from a population of 100 Oil and Gas Company determined there were nine companies that will be sampled and used in this research that the annual financial statements consisting of Profit / Loss Report, Sales, and Balance Report on Oil and Gas in 2008 until 2015. Sample selection is done by using purposive sampling method with the number of samples processed as many as 72 samples from the annual financial statements on 9 Oil and Gas Company for 8 years. Statistical method used is multiple linear regression analysis using Eviews 9.5 program.            The results of this study indicate that simultaneously Capital and Long-Term Debt significantly affect the operating profit in the Oil and Gas Company. While partially Capital has positive effect and significant impact on the earnings of Operations at the company's Oil and Gas with a value of coefficient regression of 0.067931 and partially Long-Term Debt has positive effect and significant impact on operating income in the Oil and Gas Company with regression coefficient of 0.099643 to the operating profit of the Company Oil and gas. Key word; Modal, UtangJangkaPanjang, LabaOperasi, Equity,Capital,Long-term Liability, Operation Profit.