Analisis Penyusutan Aktiva Tetap dan Pengaruhnya Terhadap Laba Perusahaan pada PT Aneka Gas Industri

Authors

  • Adila Rahmawaty STIE Dewantara
  • Dewi Sri Woelandari Pantjolo Giningroem Universitas Bhayangkara Jakarta Raya
  • Resista Vikaliana Institut Ilmu Sosial dan Manajemen Stiami
  • Novita Wahyu Setyawati Universitas Bhayangkara Jakarta Raya

DOI:

https://doi.org/10.31334/neraca.v2i2.1488

Keywords:

Diminished Activation, Profit Company, Naturaln Gas Industry

Abstract

The study is to know the relationship between a depreciation of the company's fixed activity with its profits, the design of the study USES a quantitative approach with a retroactive correlational research type, the data used is the company's and the Indonesian stock exchange. The sample in this study is the international monetary report on the 2010-2014 period of 2010-2014Research shows that depreciation remains significantly affected profits.Companies or may be defined that the greater value of depreciation of fixed enterprise can affect the profit value of the company

References

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Fajardini Indah, 2014, Analisis Perhitungan Penyusutan Aktiva Tetap Menurut Pasal serta Dampaknya Terhadap Penghasilan Kena Pajak, Palembang ; Fakultas Ekonomi Universitar Tridinanti

Marwata. 2001. Kinerja Keuangan, Harga Saham dan Pemecahan Saham,â€. Jurnal Riset Akuntansi Indonesia, Volume 4, No.2.

Nugroho, Andy Harom, 2006, Analisis Penerapan Metode Penyusutan Aktiva Tetap dan Pengaruhnya Terhadap Laba Perusahaan, Bandung ; Fakultas Ekonomi Universitas Widyatama.

Warren, Reeve, dan Fess. (2008). Pengantar Akuntansi, Edisi Dua Puluh Satu. Jakarta: Salemba Empat.

Vikaliana, Resista dan Irwansyah. 2019. Pengolahan Data dengan SPSS. Serang: CV AA Rizki.

Sumber internet www.idx.co.id

Bursa Efek Indonesia, PT, Laporan Keuangan PT Aneka Gas Industri Tahun 2010 s/d 2014

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Published

2021-04-30

Issue

Vol. 2 No. 2: April 2021

Section

Articles

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