PENGARUH HUTANG LANCAR DAN ARUS KAS OPERASI TERHADAP LABA BERSIH PADA PT. GUDANG GARAM Tbk

Abstrak

PT Gudang Garam Tbk is a leading producer of clove cigarettes that is synonymous withIndonesia which is one of the main centers of world diversity trading. As a large profit-orientedcompany, PT Gudang Garam must pay attention to the factors that generate profits. And it isbelieved in recent years, Current Debt and PT Gudang Salt's operating cash flow has fluctuated.Based on this background, this study aims to study the relationship of Current Debt andOperating Cash Flow to Net Profit both partially and simultaneously in PT Gudang Garam Tbk.This research uses quantitative methods. The type of data used is secondary data. The populationin this study is the Financial Report and the sample of this study for 8 years with 32 periods. Thesampling technique used was purposive sampling.The results of the study indicate that Current Debt is significant towards Net Profit.Operating Cash Flow is significant to Net Income. Simultaneously, Current Debt and OperatingCash Flow have a significant effect on Net Profit with a determination coefficient of 72%.Keywords: Current Debt, Operating Cash Flow and Net Profit