{"title":"Pengaruh Working Capital to Total Asset dan Total Asset Turnover terhadap Laba Bersih Pada PT. Akasha Wira Internasional Tbk.","authors":"Siti Nur Alfisahr, Puji Muniarty","doi":"10.37641/jiakes.v11i2.1748","DOIUrl":null,"url":null,"abstract":"This research was conducted at PT. Akasha Wira Internasional Tbk. With the aim to find the effect of working capital to total assets and total asset turnover on profits at pt. akasha wira international. The type of research used in this research is associative. The research instruments used in this study are financial reports including cash flow statements, income statements and balance sheets. The sample used in this study is the financial statements of PT. Akasha Wira International for 10 years from 2012-2021. The analytical techniques used in this study are financial analysis including WCTA analysis, TATO analysis, classical assumption analysis: normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, multiple linear regression analysis, multiple correlation analysis, multiple determination, t test and test f. The results of this study are that both working capital to total assets and total asset turnover have no partial effect on profits, and working capital to total assets and total asset turnover together have no simultaneous effect on profits at Pt. Akasha Wira International.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"42 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Ilmiah Akuntansi Kesatuan","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.37641/jiakes.v11i2.1748","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This research was conducted at PT. Akasha Wira Internasional Tbk. With the aim to find the effect of working capital to total assets and total asset turnover on profits at pt. akasha wira international. The type of research used in this research is associative. The research instruments used in this study are financial reports including cash flow statements, income statements and balance sheets. The sample used in this study is the financial statements of PT. Akasha Wira International for 10 years from 2012-2021. The analytical techniques used in this study are financial analysis including WCTA analysis, TATO analysis, classical assumption analysis: normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, multiple linear regression analysis, multiple correlation analysis, multiple determination, t test and test f. The results of this study are that both working capital to total assets and total asset turnover have no partial effect on profits, and working capital to total assets and total asset turnover together have no simultaneous effect on profits at Pt. Akasha Wira International.
这项研究是在PT. Akasha Wira international Tbk进行的。目的是找出营运资金对总资产和总资产周转率对利润的影响。本研究中使用的研究类型是联想研究。本研究使用的研究工具是财务报告,包括现金流量表、损益表和资产负债表。本研究使用的样本是PT. Akasha Wira International 2012-2021年10年的财务报表。本研究使用的分析技术为财务分析,包括WCTA分析、TATO分析、经典假设分析;正态性检验、多元共线性检验、自相关检验和异方差检验、多元线性回归分析、多元相关分析、多元确定、t检验和f检验。本研究结果表明,营运资金占总资产和总资产周转率对利润均无局部影响,营运资金占总资产和总资产周转率对利润均无同时影响。