PENGARUH MODAL KERJA, BIAYA OPERASIONAL DAN JUMLAH PRODUKSI TERHADAP PENDAPATAN KELOMPOK USAHA BERSAMA (KUBE) DI KELURAHAN SEI. LEKOP KECAMATAN BINTAN TIMUR KABUPATEN BINTAN

Authors

  • Mayang Sari Alumni Program Studi Akuntansi
  • Fatahurrazak Fatahurrazak Dosen Fakultas Ekonomi UMRAH
  • Rizki Yuli Sari Dosen Fakultas Ekonomi UMRAH

Keywords:

Working Capital, Operating Expenses, Production Amount, Income

Abstract

This research aims to determine the effect of working capital, operating expenses and production amount of income in the joint venture group in the village of Sei.Lekop in 2018-2020. The population of this research is all joint venture group in Sei. Lekop Village Bintan Timur district Bintan regency. The sampling method of this research is purposive sampling and obtained a sample that meets the criteria that is the joint venture group of Kencana I of five group of joint venture in the village of Sei. Lekop. The analytical techniques used in this research are multiple regression analyses. The test result of the SPSS get that the working capital has a significant level of 0,000 < 0,05 while the calculated t value of 3,926 > t table 2,037. Operating expenses has a significant level of 0,003 < 0,05 while the calculated t value of 3,268 > t table 2,037. Production amount has a significant level of 0,000 < 0,05 while the calculated t value of 5,428 > t table 2,037. The test-F result showed that working capital, operational cost and production amount were simultaneously influential on income. From the determination of the ability on independent variables to explain the dependent variable by 97,7% the remaining 2,3% is described by other independent variables outside the research model.

Published

2021-10-21

Issue

Section

Akuntansi