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PENGARUH AKTIVA TETAP TERHADAP PENJUALAN DAN LABA PERUSAHAAN PADA INDUSTRI SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE INFLUENCE OF FIXED ASSETS ON NET SALES AND NET PROFIT IN CEMENT INDUSTRY LISTED IN INDONESIA STOCK EXCHANGE Written by: Gebril NIM : 0832047 The purpose of this study was to determine the impact of fixed assets to sales and profits. The population in this study was the cement industry company listing in BEI period 2004-2013, based on the criteria of the samples taken are 3 cement industry company. This research was quantitative research where the data collected was processed and statistically analyzed by Pearson product moment correlation coefficient. Based on calculations by the statistical analysis using the Pearson product moment formula was obtained r = 0.611, which means that the connection between fixed asset and sales was strong. While the hypothesis test obtained t test = 4.079 > ttabel 2.04841 so Ha was received stating that a significant fixed assets related to the sale of the company. While the analysis was obtained value of the coefficient of determination R2 (R-square) of 0373 so the contribution of the independent variables (fixed assets) amounted to 37.3%. The regression equation for the effect of fixed assets to total sales was Y = 2,665,613.068 + 0,93X. Based on calculations by the statistical analysis using the Pearson product moment formula was obtained r = 0.548, which means that the relationship of fixed assets by profit was moderate. The results of the calculation of the t test, the obtained t = 3,464,> ttabel 2.04841 so Ha was received stating that fixed assets significantly associated with income. While the analysis of determination coefficient R2 values obtained (Rsquare) at 0,30 so the contribution of the independent variables (fixed assets) of 30% on the dependent variable (net profit). The regression equation for the effect of the fixed assets of the company aba is Y = 140,074.583 + 0,270X. Keywords: Fixed Assets, Net Sales, and Net Profit