Pengaruh Modal Kerja Terhadap Aktiva Tetap Pada Empat Belas Perusahaan Smartphone Di Jakarta

Abstrak

The purpose of this research was to determine the effect of production cost, operational expenses, and capital structure toward net income at food and beverage companies listed at Indonesia Stock Exchange periode of 2012-2016. Sampling method in this study using saturated sampling. With this method the entire population used as a sample that is as many as 14 com­panies with the period of the year 2012-2016. This re­search data is secondary data in the form of balance sheets and income statements obtained from publica­tion data of Indonesia Stock Exchange. Data analysis was done by using linear regression analysis either par­tially or simultaneously. The results showed that the independent variables of production cost, operational expenses, and capital structure have a significant influ­ence on net income. From the calculation of multiple regression, results regression similarity is Y = 4843369 + 2. 704 (XI) - 7. 712 (X2) - 2,688 (X3). From the cal­culation of the F test statistic, produce that p value 0,000 < alpha 0,05, that conclusion hypothesis, Ho is rejected or accepted Ha. It means there is a positive and significant influence among the factors simultaneously pro­duction cost, operational expenses, and capital struc­ture toward net income at smartphone companies listed at Indonesia Stock Exchange periode of 2012-2016.