PENGARUH ARUS KAS TERHADAP PERTUMBUHAN LABA : studi pada perusahaan bumn publik tahun 2011-2015

• Main Author: Ramadhani, Fahrul Rizal (Author)
• Format: Book
• Published: 2017-05-17.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/32100/11/S_PEA_1303642_Title.pdf; http://repository.upi.edu/32100/2/S_PEA_1303642_Abstract.pdf; http://repository.upi.edu/32100/3/S_PEA_1303642_Table_of_content.pdf; http://repository.upi.edu/32100/4/S_PEA_1303642_Chapter1.pdf; http://repository.upi.edu/32100/5/S_PEA_1303642_Chapter2.pdf; http://repository.upi.edu/32100/6/S_PEA_1303642_Chapter3.pdf; http://repository.upi.edu/32100/7/S_PEA_1303642_Chapter4.pdf; http://repository.upi.edu/32100/8/S_PEA_1303642_Chapter5.pdf; http://repository.upi.edu/32100/9/S_PEA_1303642_Bibliography.pdf; http://repository.upi.edu/32100/10/S_PEA_1303642_Appendix.pdf
• Keywords: HG Finance; HJ Public Finance

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh arus kas terhadap pertumbuhan laba pada Perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia. Populasi dari penelitian ini adalah Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia sebanyak 20 perusahaan. Sampel ditentukan berdasarkan teknik purposive sampling, dengan demikian jumlah sampel sebanyak 15 perusahaan. Data sekunder dikumpulkan dari website Bursa Efek Indonesia berupa laporan keuangan dari tahun 2011-2015. Pengujian hipotesis pada penelitian ini menggunakan uji regresi data panel. Dari hasil pengujian hipotesis bahwa arus kas berpengaruh terhadap pertumbuhan laba pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia selama tahun 2011-2015. Artinya bahwa setiap terjadi kenaikan arus kas sebanyak satu rupiah, maka akan menaikkan pertumbuhan laba. ;---This research aims to find out how the influence cash flow against the profit growth at the company's State owned enterprises (SOEs) were listed on the Indonesia stock exchange. The population of this research is the state owned Companies listed on the Indonesia stock exchange as many as 20 companies. The sample is determined on the basis of purposive sampling technique, thus the number of samples as many as 15 companies. Secondary data collected from website Indonesia stock exchange in the form of the financial statements of the year 2011-2015. Hypothesis testing in this study using a panel data regression test. From the results of testing the hypothesis that the cash flow effect on profit growth at the company's state owned enterprise listed on the Indonesia stock exchange during the years 2011-2015. It means that every happening increase cash flow by as much as one rupiah, then it will raise profit growth.