DETERMINAN LABA BERSIH DENGAN EKUITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR

Rahman Sastrawan, Edi Saputra, Ermina Toliang

Abstract


The main purpose of establishing a company is to make a profit, so that the business continues to grow. Factors that influence a company's net profit are sales, production costs, operational costs and income taxes. The aim of this research is to see how much influence sales, production costs, operational costs, income taxes have on net profit: equity as moderation (Study of Companies Listed on the Indonesian Stock Exchange for the 2019-2022 period). The population of this research is manufacturing companies operating in the food and beverage sub sector which are listed on the Indonesian Stock Exchange. The sampling technique uses purposive sampling with the level of clarity (explanation) method. The data used in this research is secondary data in the form of financial reports of food and beverage sector manufacturing companies for 2019-2022. The analysis method for hypothesis testing uses the Eviews application using a panel data regression model. The research results show that sales, production costs and operational costs have no effect on the company's net profit and equity cannot moderate it, while income tax has a significant effect on net profit and the company's equity cannot moderate it.

Keywords: Sales, Production Costs, Operational Costs, Income Tax, Net Profit

Full Text:

PDF

References


Ariesa, Y., Della, Fransiska, P., & Falensia, S. (2020). The Effect Of Operating Costs , Trade Payables & Sales On Net Income In The Food & Beverage Company Sector Listed On The Indonesian Stock Exchange For The Period 2015-2018. Budapest International Research And Critics Institute - Jorunal, 3, 2686–2699.

Brigham, E. F., & Houston, J. F. (2018). Dasar-Dasar Manajemen Keuangan (14th Ed.). Salemba Empat.

Casmadi, O. Y., & Azis, I. (2019). Pengaruh Biaya Produksi & Biaya Operasional Terhadap Laba Bersih Pada Pt. Ultrajaya Milk Industry & Trading Company, Tbk. Jurnal Akuntansi, 01.

Diana, A., & Setiawati, L. (2017). Akuntansi Keuangan Menengah Berdasarkan Psak Terbaru. Andi.

Fathony, A. A., & Wulandari, Y. (2020). Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Bersih Pada Pt.Perkebunan Nusantara Vii. Jurnal Ilmiah Akuntansi, 11(1), 43–54.

Ghozali, I., & Chairi, A. (2016). Teori Akuntansi. Universitas Diponegoro.

Kasmir. (2018). Analisis Laporan Keuangan. Pt Raja Grafindo Persada.

Mudjiyono, M. (2022). The Effect Of Sales And Receivables Turnover On Company Net Profit. Journal Of Management And Business Environment (Jmbe), 3(2), 140–163. Https://Doi.Org/10.24167/Jmbe.V3i2.4115

Mulyadi. (2015a). Akuntansi Biaya (Edisi 5). Bpfe-Ugm.

Mulyadi. (2015b). Akuntansi Manajemen (3rd Ed.). Salemba Empat.

Pratiwi, P. H., & Khoiriawati, N. (2023). Pengaruh Penjualan Dan Beban Pajak Penghasilan Terhadap Laba Bersih Perusahaan Sub Sektor Perkebunan Yang Terdaftar Di Bei. Ekonomis: Journal Of Economics And Business, 7(1), 315. Https://Doi.Org/10.33087/Ekonomis.V7i1.786

Purwanto, E. (2021). Pengaruh Volume Penjualan, Biaya Produksi, Dan Pajak Penghasilan Terhadap Laba Bersih Di Bursa Efek Indonesia. Iqtishaduna: Jurnal Ilmiah Ekonomi Kita, 10(2), 215–224. Https://Doi.Org/10.46367/Iqtishaduna.V10i2.422

Rahmawati, F., Sari, Y. K. E., Sopian, D., S1, S., Stieb, A., & Mandiri, P. (2021). Pengaruh Biaya Operasional Terhadap Laba Bersih (Studi Kasus Pada Perum Jasa Tirta Ii Jatiluhur Purwakarta. Jurnal Bisnis, 9(1), 75–85. Https://Stieb Perdanamandiri.Ac.Id/Media/Jurnal/2021/8-2021-Yuliana_Dede_Fera.Pdf

Rohmat, R., & Suhono. (2021). Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Bersih. Akuntabel, 18 (2).

Sastrawan, R., Saputra, E., & Pratiwi, N. (2023). Jurnal Akuntansi Dan Keuangan ( Jak ) Determinan Profitabilitas Dengan Rasio Pinjaman Terhadap Simpanan Sebagai Variabel. 11(1), 57–64.

Suharya, Y., Sutrisno, & Nurmilah, R. (2021). Pengaruh Biaya Produksi Dan Biaya Pemasaran Terhadap Laba Bersih Pada Cv. Berkah Jaya General Supplier Snack Food. Jurnal Bina Akuntansi, 8.2.

Susilawati, E. (2019). Pengaruh Biaya Produksi Dan Biaya Promosi Terhadap Laba Bersih (Studi Perusahaan Rokok Pt Gudang Garam Tbk Yang Terdaftar Di Bei Periode 2011 – 2017). Manners, Vol.2(No.1), 25–39. Http://Jurnal.Unnur.Ac.Id/Index.Php/Manners/Article/View/265

Triani, A., Suherman, A., & Sudarma, A. (2020). Pengaruh Penjualan Terhadap Laba Bersih Oleh : 123 Universitas Muhammadiyah Sukabumi Jawa Barat , Indonesia Secara Umum , Perusahaan Adalah Organisasi Yang Kegiatannya Berlangsung Terus Menerus Dan Merupakan Tempat Berkumpulnya Semua Kegiatan Operasional . 8(November), 83–88.

Wahyuni, S. T., & Christine, D. (2023). Pengaruh Penjualan Dan Beban Pokok Penjualan Terhadap Laba Bersih. Owner, 7(2), 1553–1568. Https://Doi.Org/10.33395/Owner.V7i2.1309

Yulistiani, S. P., & Manda, G. S. (2020). Faktor-Faktor Yang Mempengaruhi Laba Bersih Pada Perusahaan Industri Rokok Yang Terdaftar Di Bei. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 9, 1117–1126.




DOI: http://dx.doi.org/10.34127/jrakt.v8i2.1046

Refbacks

  • There are currently no refbacks.


JURNAL LENTERA AKUNTANSI INDEXED BY THE FOLLOWING ABSTRACTING AND INDEXING SERVICE:
Crossref
 

Pusat Penelitian dan Pengabdian kepada Masyarakat - Politeknik LP3I Jakarta
Gedung Sentra Kramat
Tlp/Fax: 021-31904598/021-31904599
E-mail: jurnallenteraakutansi@gmail.com / p3m_plj@lp3i.id

 
View My Stats