PENGARUH LAPORAN ARUS KAS TERHADAP PROFIBILITAS(DENGAN MENGGUNAKAN RETURN ON ASSETS (ROA)

Sucitawati, Ita (2007) PENGARUH LAPORAN ARUS KAS TERHADAP PROFIBILITAS(DENGAN MENGGUNAKAN RETURN ON ASSETS (ROA). Diploma thesis, Universitas Komputer Indonesia.

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Official URL: http://elib.unikom.ac.id/gdl.php?mod=browse&op=rea...

Abstract

Financial statement still believed as a means of which to rely on to all potential user for decision making. One of the monetary information which used by the potential user is cash flow statement represent parameter to assets management performance, and also to assets ability of company in yielding profit or which often referred as with profitability ratio analysis, one of the technique in assessing profitability is with use measuring instrument or Return On Assets (ROA). Return On Assets is ability of company profitability analysis represent bodywork in analysis financial statement. Research object in complication of this riset influence of cash flow statement and profitability by using Return On Assets (ROA). This research conducted by writer at Perusahaan Daerah Air Minum Kota Bandung which is have location in Jl. Bandaksinga No. 10 Bandung. Target conducting of this research is to know influence between cash flow statement to profitability by using Return On Assets (ROA) company. Method the used is analytical descriptive research method which have the character of quantitatively, that is result of research which is then processed and analytical to be taken by its conclusion, its meaning of research taken research emphasizing its analysis at data of numeric (number). Technique performed within data collecting by analysis by using primary data and data of secondary so that can be studied clearly and could comprehend easier. Examination of hypothesis conducted by writer by using Linier Regression Modestly yield equation of Y= 0,204 – 0,000000000005X. while for the Correlation Coefficient Of Pearson equal to -0,354 with Coefficient Of Determinant (Kd) equal to 12,532%. From result of the analysis can be concluded that cash flow statement have very low relation and at variance with company profitability level. Influence of cash flow statement to profitability level by using Return On Assets (ROA) is equal 12,532% while the rest equal to 87,468% influenced by other factor like sale, company performance, working capital, even by to the number of amount of branch of the company amount and employees. While from result of examination of hypothesis assets hit t equal -0,656 and t of is tables of 3,182 expressing that raised by hypothesis writer of H0 accepted then H1 refused or cash flow statement do not have an effect on to profitability level.

Item Type: Thesis (Diploma)
Subjects: S1-Final Project > Fakultas Ekonomi Bisnis > Akuntansi > 2007
Divisions: Universitas Komputer Indonesia > Fakultas Ekonomi
Universitas Komputer Indonesia > Fakultas Ekonomi > Akuntansi (S1)
Depositing User: M.Kom Taryana Suryana
Date Deposited: 16 Nov 2016 07:47
Last Modified: 16 Nov 2016 07:47
URI: https://repository.unikom.ac.id/id/eprint/11102

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