Detail Inovasi Perguruan Tinggi


Tema: MANAJEMEN KEUANGAN
Judul: Analisis Pengaruh Kebijakan Investasi, Pertumbuhan Penjualan Dan Efisiensi Biaya Operasi Terhadap Profitabilitas
Perguruan Tinggi: Sekolah Tinggi Ilmu Ekonomi Kesatuan
Jenis/sdm: dosen/0417057001

Tahun: 2018

The purposes of this research was to analyze investment policy, the growth
in sales, and operational cost efficiency to profitability of PT. Gudang Garam Tbk
and PT. Ultrajaya Milk Industry & Trading Tbk. The type and source of data that
used by the author are secondary data derived from the company's official website
and the Indonesia Stock Exchange (www.idx.co.id). To obtain partial and
simultaneous variables’ influence, analytical method was being applied. The
partially regression analysis results for the case of PT Gudang Garam Tbk.
indicates that investment policy and operational cost efficiency were not
significantly affecting the company's profitability (ROA), and the growth in sales
was significantly affecting the company's profitability (ROA). While
simultaneously regression analyses (on investment policy and growth in sales)
were not significantly affecting the company's profitability (ROA). In the case of
PT. Ultrajaya Mil Industry & Trading Company, Tbk. the contradicting results
were obtained, where the investment policy and operational cost efficiency were
significantly affecting the company's profitability (ROA), and growth in sales was
not significantly affecting the company's profitability (ROA). Simultaneously,
investment policy and growth in sale), growth in sales and operational cost
efficiency, were not significantly affecting the company's profitability (ROA).
Keywords : investment policy, the growth of sales and efficiency the cost of
operations against the profitability