Pengaruh Piutang, Persediaan, Biaya Administrasi dan Penjualan, serta Rasio Laba Kotor dalam Memprediksi Laba Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

Abstract

Abstract
This study aims to determine the effect of Accounts Receivable, Inventory,
Administration and Sales Costs and Gross Profit Ratio in predicting earnings.
The population in this study are all manufacturing companies listed on the
Indonesia Stock Exchange period 2014-2016. The sample in this study using
purposive sampling technique amounted to 30 companies. The analysis was done
by using panel regression model. The results of this study indicate that partial
receivables have no significant effect on profit changes with value (sig 0.055),
partial inventory has significant effect on profit change with value (sig 0.025),
administration and sales expense partially no significant effect to profit change
with the value (sig 0.063), the Gross Profit Ratio partially has significant effect on
the change of profit with the value (sig .0,027).
Keywords: Accounts Receivable, Inventory, Administration and Sales Cost, Profit
Ratio Gross, and Profit Change