Pengaruh Perputaran Persediaan dan Penjualan Terhadap Laba Bersih Pada Pertokoan PKP-RI Kota Sukabumi Tahun 2015-2019

Penulis

  • Luthfianinurri Luthfianinurri Universitas Muhammadiyah Sukabumi image/svg+xml

DOI:

https://doi.org/10.31000/competitive.v7i1.4746

Kata Kunci:

Inventory Turnover, Sales, Net Profit

Abstrak

This study aims to determine the effect of inventory turnover and sales on net income. The research method used is quantitative methods and data collection techniques in this study using secondary data sources in the form of observation studies, documentation and literature studies. The results showed that there was a partially positive effect between the independent variable inventory turnover (X1) on net income (Y) with a t-count value of 2.719 > 2.009 (t table of 55 data) with a significant value of 0.005 <0.05 and there was a positive effect. partially between the independent variable sales (X2) to the dependent variable net income (Y) with a t-count value of 7.982>2.006 (t table of 55 data) with a significance of 0.000 <0.05. There is a simultaneous positive effect between the independent variables inventory turnover (X1) and sales (X2) on the dependent variable net income (Y) simultaneously at PKP-RI Shops in Sukabumi City with an F calculated value of 116.747> 3.175 (F table of 55 data) with a significant value of 0.00 <0.05.

Referensi

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Fahmi, Irham. 2012. Analisis Laporan Keuangan. Bandung: Cv, Alfabeta.

Jumingan. 2009. Analisis Laporan Keuangan. Jakarta: PT Bumi Aksara.

Kasmir. 2019. Analisis Laporan Keuangan. Jakarta: Rajawali Pers.

Nurhafifah, Imas. 2022. “Jurnal+September+2022+Hal+46-56.†1(3).

Of, Influence, Current Ratio, Inventory Turnover, T. A. X. Differences, O. N. Profit, Growth With, Corporate Social, Responsibility As, and A. Moderation Variable. 2020. “INFLUENCE OF CURRENT RATIO , INVENTORY TURNOVER AND BOOK TAX DIFFERENCES ON PROFIT GROWTH WITH CORPORATE SOCIAL.â€

Priyatno, Duwi. 2016. Belajar Alat Analisis Data Dan Cara Pengolahannya Dengan SPSS.

Puspitasari, Gita. 2017. “Pengaruh Modal Kerja Dan Penjualan Terhadap Laba Bersih Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015.†Almana: Jurnal Manajemen Dan Bisnis 1(2):100–112.

Sari Yulyanti, Dirvi Surya Abbas, Imam Hidayat, and Watiyarrahmah Watiyarrahmah. 2022. “Pengaruh Intensitas Asset Tetap, Intensitas Modal, Pertumbuhan Penjualan Dan Leverage Terhadap Tax Avoidance.†JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan 1(3):24–32. doi: 10.56910/jumbiwira.v1i3.256.

Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta.

Sujarweni, V. Wiratna. 2016. Pengantar Akuntansi. Yogyakarta: Pustaka Baru Press.

Warren, Carl S. et al. 2017. Pengantar Akuntansi 1 Adaptasi Indonedia Edisi 4. Jakarta: Salemba Empat.

Unduhan

Diterbitkan

2023-01-04

Terbitan

Vol 7 No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan

Bagian

Articles

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