e-Jurnal Apresiasi Ekonomi
Vol 10, No 3 (2022)

PENGARUH PERPUTARAN MODAL KERJA DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PERUSAHAAN MAKANAN DAN MINUMAN

Kartika Rachmadanti (Universitas Singaperbangsa Karawang)
Dian Hakip Nurdiyansyah (Universitas Singeperbangsa Karawang)



Article Info

Publish Date
30 Sep 2022

Abstract

This study aims to determine the effect of working capital turnover and operating costs on net income (Case Study of Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange 2016-2020). This study uses a quantitative approach. The population in this study includes Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange 2016-2020. The sample was determined by purposive sampling technique. The data analysis method used is multiple linear regression. The results of this study indicate that (1) Working Capital Turnover has no effect on net income. This is indicated by the regression coefficient value of 0.790 and the resulting significance value is smaller than the required one, namely 0.434 < 0.05. (3) The value of R square is 0.735. This means that the independent variable is able to explain the dependent variable of 73.5%. And the remaining 26.5% is explained by other variables not examined in this study

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Journal Info

Abbrev

apresiasiekonomi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

topics that will be published in this journal are: 1. Development theory and application of management science; 2. Study of entrepreneurship and entrepreneurship development; 3. Development and research on applying the theory of business science 4. Community economic development. But the other ...