Hasil Pencarian  ::  Simpan CSV :: Kembali

"ABSTRAKThis research aims to analyze the influence of operating costs and sales volume to against net income of PT Aero Globe Indonesia, and to analyze how much effect from net income as intervening variabel of this research. The sampling technique used in this research is purposive sampling. The data in this research is secondary data which were obtained from 8 years financial statements years 2007 until 2014. The analyze methode of this research is path analysis. The result of this research show that operating cost and sales volume partially had negative significant effect to the net income. But after the research adding by the invervening variabel, the substructure 2 was show that operating cost, sales volume and net income simultaneously had positive significant effect to the net profit margin."

"Penurunan harga batubara dan volume penjualan yang disebabkan karena kondisi ekonomi global yang tidak stabil membuat perusahaan pertambangan batubara terancam. Oleh karena itu analisis sensitivitas terhadap perubahan harga dan volume penjualan batubara dengan membuat proyeksi keuangan dalam lima tahun mendatang berguna untuk mengetahui langkah apa yang harus dilakukan di masa depan. penelitian ini meneliti tentang kondisi lima perusahaan pertambangan batubara seperti ADRO, BUMI, DOID, INDY dan BRAU dalam lima tahun mendatang dengan melihat perubahan harga, volume penjualan serta biaya. Hasil penelitian menunjukan bahwa jika harga batubara tetap dalam lima tahun mendatang dan biaya penjualan meningkat 0,5 maka BUMI, DOID dan BRAU tidak mampu bertahan dengan menghasilkan ROA minus. Sedangkan ADRO dan INDY mampu bertahan walaupun ROA semakin mengecil. Jika harga batubara menurun 2 dan biaya penjualan meningkat 0,5 maka BUMI, DOID, INDY dan BRAU tidak mampu bertahan dengan menghasilkan ROA minus sedangkan ADRO mampu bertahan walaupun ROA yang dihasilkan mengecil. Jika harga batubara menurun 15 dan biaya penjualan meningkat 0,5 maka BUMI, DOID, INDY, BRAU dan ADRO tidak mampu bertahan. Jika volume penjualan meningkat 6 dan biaya penjualan meningkat 0,5 maka BUMI, DOID, INDY, BRAU dan ADRO mampu bertahan. Jika volume penjualan tetap dan biaya penjualan meningkat 0,5 maka BUMI, DOID, BRAU tidak dapat bertahan dengan menghasilkan ROA minus sedangkan ADRO dan INDY mampu bertahan walaupun menghasilkan ROA semakin mengecil. Jika volume penjualan menurun 10 dan biaya penjualan meningkat 0,5 maka BUMI, DOID, INDY, BRAU dan ADRO tidak mampu bertahan.

---

The decline of coal prices and sales volume due to the global economic conditions are unstable making coal mining company threatened. therefore, a sensitivity analysis toward coal price and sales volume changes to make financial projections for the five years is useful to know what to do should be done in the future. This study examines the condition of five coal mining companies such as ADRO, BUMI, DOID, INDY and BRAU for next five years to see the changes in price, volume and cost of coal sales. The results showed that if coal price consist in the next five years and the cost of sales increase 0,5 , So BUMI, DOID and BRAU can 39 t to survive by generate ROA minus. And then ADRO and INDY able to survive despite the ROA has decrease. If coal price decrease 2 and the cost of sales increase 0,5 , So BUMI, DOID, INDY and BRAU can 39 t survive by generate ROA minus. And then ADRO still able to survive despite ROA decrease. If coal price decrease 15 and the cost of sales increase 0,5 , So BUMI, DOID, INDY, BRAU and ADRO can 39 t survive. If sales of volume increase 6 and the cost of sales increase 0,5 , So BUMI, DOID, INDY, BRAU and ADRO able to survive. If sales of volume consist and the cost of sale increase 0,5 , So BUMI, DOID, BRAU can 39 t survive by generate ROA minus. And then ADRO and INDY able to survive. If sales of volume decrease 10 and the cost of sales increase 0,5 , So BUMI, DOID, INDY, BRAU and ADRO can 39 t survive."