Indonesian Accounting Literacy Journal
Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)

Pengaruh Modal Kerja dan Biaya Produksi Terhadap Pendapatan

Nurul Fitriyani (Politeknik Negeri Bandung)
Sulistia Suwondo (Jurusan Akuntansi)



Article Info

Publish Date
30 Jul 2021

Abstract

This research is motivated by the decline in income during last three years and the ineffective management of working capital and production costs at CV Samasta Mitra. So it is worried that it will affect the income of the company and business development. This research aims to examine the effect of working capital and production costs on income at CV Samasta Mitra. The data used in this study is time-series data with a monthly scale starting from 2018 to 2020. The research method used is a quantitative method using IBM SPSS Statistics 25 assistance. The analysis technique used in this study is multiple regression analysis. The results of this study indicate three of the hypothesis proposed, so that the results obtained both partially and simultaneously, working capital and production costs have a positive and significant effect on the income of CV Samasta Mitra.

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Journal Info

Abbrev

ialj

Publisher

Subject

Description

The Indonesian Accounting Literacy Journal (e-ISSN: 2747-1918) encourages the application of articles reporting the results of accounting research both explaining and illustrating related research methodology. IALJ publishes three times a year in November, March and July for the broad area of ...