ASET TETAP, HUTANG JANGKA PANJANG, MODAL, DAN LABA BERSIH PERUSAHAAN OTOMOTIF DI INDONESIA
Abstract
Tujuan penelitian untuk mengetahui pengaruh aset tetap, hutang jangka panjang, modal terhadap laba bersih perusahaan otomotif di Indonesia. Populasi penelitian adalah perusahaan otomotif di Bursa Efek Indonesia (BEI), sampel dipilih menggunakan metode purposive sampling dengan 42 data amatan diperoleh setelah melakukan pengamatan selama 6 tahun yaitu tahun 2014 - 2019. Data diolah dengan software statistik SPSS versi 26, dianalisis menggunakan teknik regresi linear berganda, dan pengujian hipotesis menggunakan Uji t.
Hasil penelitian menunjukan ; a) aset tetap (X1) berpengaruh terhadap laba bersih perusahaan otomotif di Indonesia dengan t hitung = 2,351 > t tabel = 1,69552 nilai signifikansi sebesar 0,025 < a = 0,05. b) hutang jangka panjang (X2) tidak berpengaruh terhadap laba bersih perusahaan otomotif di Indonesia, t hitung = 1,634 < t tabel = 2,03951 nilai signifikansi sebesar 0,112 > a = 0,05. c) Modal (X3) berpengaruh terhadap laba bersih perusahaan otomotif di Indonesia , dengan nilai t hitung = 4,423 > t tabel = 2,03951 nilai signifikansi sebesar 0,000111 < a = 0,05.
Perusahaan otomotif di Indonesia hendaknya memperhatikan variabel yang mempengaruhi laba bersih agar perusahaan terus berkembang. Untuk peneliti mendatang bisa menambahkan jumlah sampel penelitian dan meneliti kembali Hutang Jangka Panjang.
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