Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi

PENGARUH MODAL KERJA DAN PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA

Renil Septiano (Sekolah Tinggi Ilmu Ekonomi “KBP” Padang)
Desfita Anggriana (Sekolah Tinggi Ilmu Ekonomi “KBP” Padang)
Laynita Sari (Sekolah Tinggi Ilmu Ekonomi “KBP” Padang)



Article Info

Publish Date
02 Feb 2023

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 otomotiv company listed on the IDX in the 2018-2021. This research uses quantitative methods, data collection using documentation methods, and data analysis using panel data regression analysis methods using the eviews 8 application. The results of this study show that partially and simultaneously working capital and sales had a significant effect on net income in otomotiv company listed in the IDX in the 2018-2021. 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

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...