Open AccessThe Effect of Human Capital, Total Assets, Total Liabilities on the Net Income of a Company
Author(s) -
Surbakti Karo-Karo,
Jihen Ginting
Publication year - 2020
Publication title -
randwick international of social science journal/randwick international of social science journal
Language(s) - English
Resource type - Journals
eISSN - 2722-5674
pISSN - 2722-5666
DOI - 10.47175/rissj.v1i3.229
Subject(s) - net income , business , stock exchange , return on assets , nonprobability sampling , working capital , return on capital employed , net profit , finance , payment , profit (economics) , salary , net worth , current asset , human capital , debt , economics , financial capital , capital formation , economic growth , market economy , population , demography , sociology , microeconomics
The problem in this study is that every company wants low costs and high profits for the company, every employee wants a high salary/wages for payment of performance, also how much influence the assets and debts of the company in providing net profit for the company. This study aims to determine the effect of Human Capital, Total Assets and Total Liabilities on the company's Net Profit in companies listed on the Indonesia Stock Exchange LQ-45 index. The sampling method used was purposive sampling, with a total sample of 27 companies, for 2017-2018 there were 54 samples. The results show that Human Capital, Total Liabilities and Total Assets simultaneously have a significant effect on company net income.