Pengaruh Arus Kas Operasi Dan Hutang Jangka Panjang Terhadap Laba Usaha (Studi Kasus Pt. Unilever Tbk)
Abstract
This study aims to determine the Influence of operating cash flow and long-term debt to operating profit at PT. Unilever Tbk, Jakarta, and also to find out how much influence the operating cash flow and long-term debt to operating profit at PT. Unilever Tbk, Jakarta. The method used is descriptive analysis method with quantitative approach, which researches then processed and analyzed for the conclusions drawn. From the test results can be seen that there is a strong relationship between operating cash flow and long-term debt to operating income, which means that the independent variables are simultaneously able to explain changes in contributions influence both free variable (operating cash flow and long-term debt) against operating income amounting to 91.17% of Operating Income (LU). While the remaining 8.83% is the impact of the partial lain.Sementara factor dependent variable (Operating Profit) will increase by -4,036,187 Operating cash flow effect on Operating Profit by 1.68658 and the value is positive, meaning that every unit increase in operating cash flow will affect the income from operations amounted to 1.68658 assuming other variables do not change long-term debt constant effect on operating income by 2.41990.3 value (long-term debt have a significant effect. Keywords: Operating Cash Flow, Long-Term Debt and Operating IncomeReferences
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