PENGARUH EFISIENSI BIAYA OPERASI (EBO), LIKUIDITAS, DAN ARUS KAS TERHADAP PROFITABILITAS PT. FASTFOOD INDONESIA TBK

Authors

  • Eka Sutisna Universitas Islam Jakarta
  • Fikriah Universitas Islam Jakarta
  • Darwis Universitas Islam Jakarta
  • Nawang Darmawan Universitas Islam Jakarta
  • M Iqbal Yusri Yusri Universitas Islam Jakarta

DOI:

https://doi.org/10.59024/jis.v1i2.315

Abstract

The purpose of this study is to find out the effect of Operational Cost Efficiency (EBO), Liquidity, and Cash Flow on the Profitability of one of the restaurant subsector companies in Indonesia PT Fastfood Indonesia Tbk. This research is quantitative. The data collection techniques used in this study are library studies and documentation studies. The type of research data used is company secondary data in the form of annual financial statements from PT Fastfood Indonesia Tbk taken from the web official company, https://kfcku.com. The data is in the form of an annual company financial report from 2015-2020. From the test results obtained the result that the EBO had a negative and significant effect on Profitability, then Liquidity had a positive and insignificant effect on Profitability, while cash flow had a negative and insignificant effect on Profitability.

Keywords: Operating Cost Efficiency (EBO), Liquidity, Cash Flow, Profitability

References

A.Ross, Stephen, dkk. 2015. “Pengantar Keuangan Perusahaan”. Jakarta: Salemba Empat.

Arif, Abubakar dan Wibowo. 2008. “Akuntansi Keuangan Dasar 2”. Jakarta : Pt. Grasindo.

Brealey, R.A., Myers, S.C., dan Marcus, A.J. 2007. “Dasar-Dasar Manajemen Keuangan Perusahaan, Edisi Lima, Jilid Dua”. Jakarta : Erlangga.

Bhunia, A.. Khan, I., & MuKhuti S. 2011. “Astudy of managing liquidity”. Journal of Management Research, 3(2).

Dermawan Syahrial, Djahotman Purba, 2013, “Analisis Laporan Keuangan”. Edisi Kedua. Penerbit Mitra Wacana Media : Jakarta.

Dwi Prastowo dan Rifka Julianti. 2005. “Analisis Laporan Keuangan”. Konsep dan Aplikasi. Edisi Kedua. UPP AMP YKPN : Yogyakarta.

Fahmi, Irham. 2012. “Analisis Kinerja Keuangan” , Bandung: Alfabeta.

Bastian, Indra. 2006. Akuntansi Sektor Publik: Suatu Pengantar. Jakarta: Erlangga.

Ghozali. (2016). “Aplikasi Analisis Multivariete Dengan Program IBM SPSS”.

Semarang: Badan Penerbit Universitas Diponegoro.

Gitman, Lawrence J. dan Chad J. Zutter. 2015. “Principles of Managerial Finance, 14th”. USA: Pearson Education. Dalam jurnal Anggie Armarin Rizki, Agustinus Sri Wahyudi.

Hanafi, Mamduh M dan Abdul Halim. 2016. “Analisis Laporan Keuangan”. Edisi Kelima. Yogyakarta: UPP STIM YKPN.

Hani, Syafrida. 2015. “Teknik Analisa Laporan Keuangan”. Medan: UMSU PRESS.

Harahap, Sofyan Syafri. 2008, “Analisis Kritis atas Laporan Keuangan”. Jakarta : PT. Raja Grafindo Persada.

Hery. 2016. “Mengenal dan Memahami dasar dasar laporan keuangan”. Jakarta: PT Grasindo

Henry Simamora. 2000. “Akuntansi Basis Pengambilan Keputusan Bisnis”, Jilid Dua, Salemba Empat, Jakarta.

Innocent, E. Cinedu, O. I. Mary, & O. M. Matthew. 2013. “Financial Ratio

Analysis as a Determinant of Profitability in Nigerian Pharmaceutical

Industry”. International Journal of Business and Management Vol. 8 (8). Dalam jurnal Agnes Sawir, 2009.

Jenis-jenis rasio arus kas melalui https://cerdasco.com/rasio-arus-kas/

Jumingan. 2006. “Analisis Laporan Keuangan”. Jakarta: PT. Bumi Aksara.

Kasmir. 2009. “Pengantar Manajemen Keuangan”. Jakarta: Kencana.

Kuswadi. (2005). “Meningkatkan Laba Melalui Pendekatan Akuntansi Keuangan dan Akuntansi Biaya”. Jakarta: PT Elex Media Komputindo.

Laporan keuangan tahun 2015-2020 melalui https://kfcku.com/

Mardiyanto, Handono (2009). “Intisari Manajemen Keuangan”. Jakarta: PT.

Gramedia Widiasarana Indonesia (GRASINDO).

Mulyadi . 2014 . “Akuntansi Biaya. Edisi-5”. Yogyakarta: Universitas Gajah Mada.

Nafarin, M, 2007. “Penganggaran Perusahaan”. Penerbit: Salemba Empat. Jakarta

Downloads

Published

2023-08-21

Issue

Section

Articles