Open AccessANALISIS KEMAMPUAN LABA, PIUTANG, PERSEDIAAN, BIAYA ADMINISTRASI & PENJUALAN, DAN RASIO LABA KOTOR TERHADAP PENJUALAN DALAM MEMPREDIKSI LABA
Author(s) -
Abubakar Arif,
Eka Rudiyaningsih
Publication year - 2019
Publication title -
jurnal informasi perpajakan, akuntansi dan keuangan publik/jurnal informasi, perpajakan, akuntansi, dan keuangan publik
Language(s) - English
Resource type - Journals
eISSN - 2685-6441
pISSN - 1907-7769
DOI - 10.25105/jipak.v3i2.4453
Subject(s) - accounts receivable , net income , income statement , net profit , profit margin , business , profit (economics) , economics , finance , balance sheet , microeconomics
This thesis is to examine capability of net income, account receivable, inventory, operating expense and gross profit margin ratio to sales in predict of net income to the next year. Financial information is getting from financial statement of 35 manufacture companies that listed in Bursa Efek Jakarta (BEJ) of the year 2004-2006. Analized of data using Multiple Regression Analysis. The result of this research is to feature of net income, account receivable, operating expense and gross profit margin ratio to profitable in predict of net income of the next year. Partially, only net income that have significant influence to net income of the next year.