PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN PENGARUH PENJUALAN DAN BIAYA PRODUKSI TERHADAP LABA BERSIH PT. PYRIDAN FARMA, Tbk

Abstract

This study aims to determine whether sales (X1) and costs production (X2) either partiallyor simultaneously has a significant effect on net profit at PT. Pyridam Farma Tbk, which is listedon the Indonesia Stock Exchange (IDX). The data analysis method used is the classic assumptiontest, regression analysis multiple linear and hypothesis testing. The data used in this study aresecondary data. The sample used is quarterly financial statements in the form income statement,and a report containing the production costs of PT. Pyridam Farma Tbk. from 2010 to 2017.The results of the F test in this study have a coefficient value of 0.000000 with prob (Fstatistic) of 0.0000 <0.05. Which means that the independent variable (sales and productioncosts) simultaneously or jointly have an influence significant effect on the company's net profit.The t-test results partially showed the level of significance obtained from the independentvariable is sales of 0.0000 with a positive direction and production costs of 0.0207 with anegative direction. From the results it shows that the test results passively have a value <0.05 thisthis means that sales and production costs have a significant effect on net income.Based on the results of the study, the researchers suggest that companies need to do somestrategies to increase sales and pay attention production costs incurred by the company to bemore effective and efficient in use, this is intended to increase net profit company. For futureresearchers, it is better to add independent variables other and extend research years.Keywords: Sales, Production Costs and Net Profit