Jurnal Pengembangan Wiraswasta
Vol 24, No 2 (2022): JPW Edisi Agustus 2022

Pengaruh Aset dan Modal Kerja Terhadap Laba Perusahaan pada Industri Makanan Minuman

Ni Putu Devi Mahyoni (Prodi Magister Manajemen Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta)
Adhi Setiawan (Prodi Magister Manajemen Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta)
Siti Maisyaroh Siregar (Prodi Magister Manajemen Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta)



Article Info

Publish Date
15 Sep 2022

Abstract

Penelitian ini menelaah aset dan modal kerja dalam mempengaruhi laba. Penelitian dilakukan terhadap perusahaan yang tergabung pada industri makanan minuman di Bursa Efek Indonesia. Pengambilan sampel secara purposive terhadap 51 perusahaan mendapatkan delampan perusahaan sebagai sampel penelitian. Data yang berasal dari sumber sekunder dianalisis menggunakan regresi linier ganda dengan melalui pengujian persyartan analissi sebelum diuji model dan hipotesisnya. Penelitian menghasilkan temuan bahwa Aset dan modal kerja positif dalam mempengaruhi laba.This study examines assets and working capital in influencing profits. The research was conducted on companies that are members of the food and beverage industry on the Indonesia Stock Exchange. Purposive sampling of 51 companies received company delampan as a research sample. Data derived from secondary sources were analyzed using double linear regression by going through analysis testing before testing the model and its hypothesis. Research resulted in findings that Assets and working capital are positive in influencing profits.

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Journal Info

Abbrev

jpw

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Pengembangan Wiraswasta is a national journal intended to develop entrepreneurship. This journal contains articles on various issues in the field of social sciences and humanities in the economic field. In particular, this journal raises various management issues related to entrepreneurship ...