DAMPAK UTANG JANGKA PANJANG ATAS PENDAPATAN ENTITAS BISNIS (STUDI KASUS PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA)

Authors

  • Winston Pontoh Sam Ratulangi University

DOI:

https://doi.org/10.32400/ja.3682.2.2.2013.15-19

Abstract

 ABSTRAK

Aset tetap merupakan hasil dari salah satu kegiatan investasi dalam sebuah entitas bisnis, yang dipertimbangkan tingkat pengembaliannya dalam sebuah periode tertentu. Seringkali sebuah entitas bisnis memperoleh aset tetap tersebut dengan menyertakan unsur pendanaan dari pihak eksternal yang bersifat jangka panjang. Sumber data dalam penelitian ini adalah Bursa Efek Indonesia, dengan sampel sebanyak 253 perusahaan dan metode analisis yang digunakan dalam penelitian ini adalah metode analisis jalur. Hasil penelitian menunjukkan bahwa utang jangka panjang memiliki dampak atas tingkat penjualan, melalui pemanfaatan aset tetap secara optimal.

Kata Kunci : Utang Jangka Panjang, Aset Tetap, Pendapatan

 

ABSTRACT

Fixed assets are the results of one investment in a business entity, which is considered the level of returns in a given period. Often a business entity acquiring the asset by including an element of funding from external parties who are long-term. Sources of data in this study is the Indonesia Stock Exchange, with a sample of 253 companies and the methods of analysis used in this study is the method of path analysis. The results showed that long-term debt has an impact on the level of sales, through optimal utilization of fixed assets.

Key Word : Long-Term Debt, Fixed Assets, Revenue

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Published

2013-12-30

Issue

Vol. 2 No. 2 (2013): Accountability

Section

Articles

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