PENGARUH MODAL KERJA, BIAYA OPERASIONAL DAN JUMLAH PRODUKSI TERHADAP PENDAPATAN PADA CV. AWI

Authors

  • Besti Laborita Alumni Program Studi Akuntansi
  • Sri Ruwanti Dosen Fakultas Ekonomi UMRAH
  • Rizki Yuli Sari Dosen Fakultas Ekonomi UMRAH

Keywords:

Working Capital, Operational Cost, Production Amount, Income

Abstract

This research aims to determine the effect of working capital, operational costs and the amount of production on income at CV. AWI 2016-2018. The sampling method in this study was a saturated sample in the form of CV. AWI financial records during 2016-2018 was 36 months. The analytical technique used in this research is multiple regression analysis. The results of this research based on the t-test showed that partially working capital, operational costs and the amount of production had an effect on income. The results of the F-test indicate that the variables of working capital, operational costs and the amount of production have a simultaneous effect on income. From the determination test the ability of the independent variable to explain the dependent variable was 91.3% while the remaining 8.7% was explained by other independent variables outside the research model.

Published

2021-10-21

Issue

Section

Akuntansi