Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Vol 12 No 1 (2022): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi

PENGARUH MODAL KERJA DAN PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2020

Dewi Mufaridah Ayuningsih (Universitas Negeri Surabaya)
Merlyana Dwinda Yanthi (Unknown)



Article Info

Publish Date
17 Jun 2022

Abstract

This study aims to determine and analyze the effect of working capital and sales on net income. The object of this study is a telecommunications company listed on the IDX in the 2015-2020. This research uses quantitative methods, data collection using documentation methods, and data analysis using multiple linear regression analysis methods using the SPSS 23 application. The results of this study show that partially and simultaneously working capital and sales had a significant effect on net income in telecommunications company listed in the IDX in the 2015-2020. The results are in line with the objectives and functions of working capital and sales. Working capital serves to finance the company's daily operational activities to generate profits, while sales are the company's activities in selling products with the aim of obtaining profits. So it can be concluded that the higher the working capital and sales, the higher the company's net profit.

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Journal Info

Abbrev

assets

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

The scope of the study in ASSETS: Jurnal Ekonomi, Manajemen, dan Akuntansi covers the study of the field of Economics, Management, and Accounting as well as other general economic fields concept which in particular supports the development of the study of Economics, Management, and ...