Comparisonal Analysis Of Gross Profit And Net Profit At PT. Charoen Pokphand Indonesia, Tbk And PT. Japfa Comfeed Indonesia, Tbk

DOI: https://doi.org/10.26618/profitability.v7i1.10238

Authors

  • Nurfaujiah Nurfaujiah Manajemen, STIE Bima
  • Aliah Pratiwi Manajemen, STIE Bima

Gross Profit, Net Profit

Abstract

This study aims to analyze the presence or absence of differences in Gross Profit  and Net Profit between PT. Charoen pokphand Indonesia, Tbk and PT. Japfa Comfeed Indonesia, Tbk. This type of research used in this study is a comparative study (comparison). Comparative research is used to determine the comparison of  Gross Profit  dan Net Profit between PT. Charoen pokphand Indonesia, Tbk (X1) and PT. Japfa Comfeed Indonesia, Tbk (X2). The variables in this study are Gross Profit dan Net Profit. The sampling method used is the purposive sampling method, which is to take the sample determined earlier based on the aims and objectives of the study and the sample in this study is the financial statements on PT. Charoen pokphand Indonesia, Tbk and PT. Japfa Comfeed Indonesia, Tbk for 6 years starting from 2016  to 2021. Analysis The data used is t-test Two Independent samples. The analysis shows that there is no difference in Gross Profit between PT. Charoen pokphand Indonesia, Tbk and PT. Japfa Comfeed Indonesia, Tbk, the results of data interpretation can be compared  and . If  ≤ , then H0 is accepted and Ha is rejected. So {(1,323) ≤ (2,228)}, then H0 is accepted and Ha is rejected. The analysis shows that there is a  difference in Net Profit between PT. Charoen pokphand Indonesia, Tbk and PT. Japfa Comfeed Indonesia, Tbk, the results of data interpretation can be compared  and . If  > , then Ha is accepted and H0 is rejected. So {(2,967) > (2,228)}, then Ha  is accepted and H0 is rejected.

References

Alamsyah, A, A. dan and N, A, A. (2019) Pengaruh Laba Kotor, Laba Operasi, Dan Laba Bersih Dalam Memprediksi Arus Kas Di Masa Mendatang, Jurnal Ilmiah Riset Akuntansi. Skripsi Universitas Diponegoro: Semarang.

Elphiana, E. (2019) ‘Analisis Perubahan Laba Kotor Dan Perubahan Laba Bersih Pada Kantor Cabang Yamaha Darma Motor Ii Kabupaten Gowa Tahun 2014-2017 Proposal’, pp. 1–43.

Hanafi, M. M. and Halim, A. (2016) Analisis Laporan Keuangan Edisi ke-5. Yogyakarta: UPP STIM YKPN.

Harahap (2015) ‘Sofyan Syafri 2015, Analisis Kritis Ataslporan Keuangan, Rajawali Pres’. Jakarta.

Herry (2013) Akuntansi Keuangan Menengah CAPS. Yogyakarta: Central of Academic Publishing Service.

Hery (2016) Mengenal dan Memahami Dasar-Dasar Laporan Keuangan, PT. Grasindo. Jakarata: PTGrasindo. Available at: http://www.grasindo.id/buku/mengenal-dan-memahami-dasar-dasar-laporan-keuangan/.

John J. Wild, S. K. R. (2014) Analisis Laporan Keuangan. Edited by P. D. Y. Jakarta: Salemba Empat.

Jumingan (2006) Analisis Laporan Keuangan. Jakarta:PT.Bumi Aksara.

Kasmir (2011) ‘Analisis Laporan Keuangan, Edisi 1, Cetakan 4, Penerbit PT Raja Grafindo Persada Jakarta’.

Kasmir (2015) Analisis Laporan Keuangan.Edisi Satu. Jakarta: PT Raja Grafindo Persada.

Kasmir (2016) Analisis Laporan keuangan. Jakarta: Raja Grafindo Persada.

Martani, D. et al. (2016) Akuntansi Keuangan Menengah Berbasis PSAK, Berbasis PSAK Edisi 2 (Buku 1). Selemba Empat.

Nasution, F. R. and Marlina, L. (2012) ‘Pengaruh Biaya Operasional Terhadap Laba Bersih pada Bank Swasta Nasional yang Terdaftar di Bursa Efek Indonesia Periode 2009-2011’, in Journal Manajemen, pp. 1–10.

Paradiba, L. and Nainggolan, K. (2015) ‘Pengaruh Laba Bersih Operasi Terhadap Harga Saham’, Jurnal Riset Akuntansi dan Bisnis, 15(1), pp. 113–124.

Prastowo, D. (2015) Analisis Laporan Keuangan Konsep Dan Aplikasi Edisi Ketiga. Yogyakarta. UPP STIM YKPN. Yogyakarta: UPP STIM YKPN.

Putra (2012) ‘Mokhamad Fikri PramudyaTri.2012 Pengaruh Pendapatan Usaha dan Beban Pajak Terhadap Prediksi Laba Bersih (studi empiris pada PTHM Sampoerna Tbk Periode 1999-2010’.

Rahardjo, B. (2010) Laporan Keuangan Perusahaan Edisi LeduaYogyakarta. Yogyakarta: Gadjah Mada University Press.

Sugiyono (2016) Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta, CV.

Sugiyono (2017) Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta, CV.

Sujarweni (2019) Analisis Laporan Keuangan. Pustaka Baru Press.

Downloads

Published

2023-02-28

Issue

Vol. 7 No. 1 (2023): FEBRUARI 2023

Section

Articles

License

Authors who publish with Jurnal Ilmu Manajemen Profitability agree to the following terms:

  1. Copyright of the articles remains with the authors.

  2. Authors grant the journal the right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0). This license allows others to:

    • Share (copy and redistribute the material in any medium or format)

    • Adapt (remix, transform, and build upon the material)
      as long as they give appropriate credit to the original author(s) and source, provide a link to the license, and indicate if changes were made. Non-commercial use only.

  3. Authors are permitted to:

    • Distribute their published work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.

    • Enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to a class website or institutional archive).

  4. For permissions to use the content published in this journal beyond the scope of the license (e.g., commercial purposes), please contact the editorial office via the journal email.

License Details:
This journal is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0).