Pengaruh Kas dan Hutang Jangka Pendek Terhadap Laba Bersih PT. Kalbe Farma, Tbk

Abstract

This study aims to analyze the effect of cash and short-term debt on net income at PT. KalbeFarma Tbk. The data used in this study are secondary data obtained from the financial statementsof PT. Kalbe Farma Tbk for 8 (eight) years, namely the period 2011-2018 with quarterly financialreports for each research variable. The data processing method uses multiple linear regressionanalysis. By using the Eviews 9 program.The results showed that simultaneously the variables of cash and short-term debt had asignificant and significant effect on net income with a coefficient of determination (R2) of 66.74%,the remaining 33.26% was explained by other variables outside the study. Research conductedpartially also shows that the cash variable has a positive and significant effect on net income of0.0412. Short-term debt variable has a negative and significant effect on Net Income of 0.0026.Keywords: Cash, Short Term Debt, Net Profit