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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi
Desfita Anggriana
Sekolah Tinggi Ilmu Ekonomi “KBP” Padang
Economics, Econometrics & Finance

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PENGARUH MODAL KERJA DAN PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA Renil Septiano; Desfita Anggriana; Laynita Sari
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.184

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  
Co-Authors Sari, Laynita Septiano, Renil