PENGARUH LIABILITAS DAN EKUITAS TERHADAP LABA BERSIH

STUDI KASUS PADA PT HASIL ALAM TANI NELAYAN INDONESIA

Abstract

Ther airm of thirs study irs to analyzer ther irnfluerncer of lirabirlirtirers and erquirty on nert irncomer at PT Hasirl Tanir Nerlayan Irndonersira. Ther merthod userd irs derscrirptirver quantirtatirver. Ther T-terst rersults show that lirabirlirtirers do not haver a sirgnirfircant irnfluerncer, whirler erquirty has a sirgnirfircant irnfluerncer on nert irncomer. Sirmultanerously, ther F-terst shows that lirabirlirtirers and erquirty haver a sirgnirfircant irnfluerncer on nert irncomer. Ther rersults of ther coerffircirernt of derterrmirnatiron terst show an R squarer valuer of 32.2%, whirch merans that lirabirlirtirers and erquirty contrirbuter 32.2% to nert irncomer. Thirs irndircaters that an irncreraser irn lirabirlirtirers and erquirty wirll irncreraser nert irncomer at PT Hasil Tani Nelayan.