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Abstract
Keuntungan yang maksimal dicapai melalui perhatian dan pengendalian manajemen keuangan terhadap biaya dan harga serta tanggung jawab menganalisis dan memperkirakan tingkat keuntungan yang ingin dicapai. Penelitian ini bertujuan untuk menguji investasi untuk meningkatkan laba pada PT Sarana Central Bajatama Tbk. Peneliti menganalisis data yang dideskripsikan dengan menggunakan metode analisis deskriptif kuantitatif. Peneliti menggunakan rasio yaitu ROI, ROA dan ROE. Hasil penelitian dapat disimpulkan bahwa investasi dilakukan pada PT Sarana Central Bajatama Tbk yang mempengaruhi peningkatan laba pada perusahaan ini bukan berasal dari peningkatan investasi tetap melainkan dari peningkatan ekuitas (equity), karena ternyata penurunan investasi tetap justru menyebabkan peningkatan laba.
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