FAKTOR PENENTU LABA BERSIH (STUDI KASUS PT. HOLCIM INDONESIA TBK)

Abstract

This research was conducted at PT. Holcim Indonesia Tbk. The purpose of this study wasto determine the effect of Long-term Debt and Operating Cash Flow on Net Profit at PT. HolcimIndonesia Tbk both partially and simultaneously.The data used in this study are secondary data collected from the publication of PT.Holcim Indonesia Tbk. The research method used is descriptive method with a quantitativeapproach. The population used in this study is the quarterly financial statements consisting ofBalance Sheet Reports, Cash Flow Reports, and Profit / Loss Reports of PT. Holcim IndonesiaTbk from 2010 to 2017. The sample selection was carried out using a purposive sampling methodwith a total of 32 samples processed from the quarterly financial statements for 8 years. Thestatistical method used is multiple linear regression analysis using the program Eviews 9.Hypothesis testing is done using the F test and t test with a significance of α = 0.05.The results of this study indicate that jointly (simultaneously) long-term debt andoperating cash flow contribute and have a significant effect on net income at PT. HolcimIndonesia Tbk amounted to 83.13% with an R-Squared (R2) value of 0.831279. Partially, longterm debt contributes and has a significant effect on net income at PT. Holcim Indonesia Tbk. Andpartially operating cash flow also contributes and has a significant effect on PT. HolcimIndonesia Tbk.Keywords: Net Income, Long Term Debt, Operating Cash Flow