Pengaruh pendapatan usaha dan quick ratio terhadap laba bersih Studi kasus pada PT. FKS Food Sejahtera Tbk di Bursa Efek Indonesia 2016-2023
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Abstract
The purpose of this study is to determine the effect of operating income (OI) and quick ratio (QR) on net profit (NF). Case study at PT. FKS Food Sejahtera Tbk which is listed on the Indonesia Stock Exchange (IDX). The research design is by choosing a quantitative approach, secondary data sources as the main data with a ratio data scale. The unit of analysis is the company's financial statements for eight reporting periods from 2016-2023, which are analyzed in 32 quarters, with the purposive sampling approach chosen in the sample draw. The data analysis methods used with classical assumption tests, correlation tests, calculation and analysis of determination coefficient models, and multiple linear regression model tests, as well as hypothesis tests by applying t-tests and F-tests, using MS. Excel and SPSS v.26 applications. The findings of the study show that OI has a very strong and significant correlation with NF, and there is a linear relationship between the two. However, the QR has a low correlation with NF, and the two do not show a linear relationship. Meanwhile, OI and QR simultaneously have a very strong positive correlation with NF. OI partially has a positive and significant effect on NF. However, the QR partially has a significant negative effect on NF. The OI and QR simultaneously have a positive and significant effect on NF. Where, OI and QR can simultaneously explain the variance of NF, with the ability to predict is in a very strong category at an R2 value of 82,4%.
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