DHYAKSA, TODO PUTRA (2015) PENGARUH HUTANG JANGKA PENDEK DAN INVESTASI JANGKA PENDEK TERHADAP LABA BERSIH SETELAH PAJAK PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDOINESIA. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Todo Putra Dhyaksa, 2015: The Influence ofShort-TermDebtandShort-Term InvestmentOfNet Income After Taxes OnManufacturing CompaniesListed inIndonesian Stock Exchange. Thesis.Department of Accounting Faculty of Economic, State University of Jakarta. This study aimed to determine the influence of short-term debt and short-term investments of net income after tax. The dependent variable in this study is the net income after tax and the independent variable in this study is short-term debt and short-term investments. Net income after tax is measured by calculating the difference in profit before tax to income tax expense. Short-term debt is measured by calculating the total assets minus current liabilities minus equity. Short-term investments are measured by looking at the balance of the financial statements. This study took a sample of companies listed on Indonesia Stock Exchange period 2010 to 2012. The data obtained by purposive sampling technique and using multiple linear regression analysis. Results of hypothesis testing simultaneously or together indicate that short-term debt and short-term investments have a positive and significant effect on net income after taxes. The effect of simultaneous amounted to 78.1%. Partial results of hypothesis testing showed that short-term debt has a positive and significant effect on net income after taxes and short-term investments also have a positive and significant effect on net income after taxes. Keywords: short-term debt, short-term investments and net income after tax.
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