Open AccessPENGARUH PERSEDIAAN BAHAN BAKU TERHADAP LABA BERSIH PERUSAHAAN PADA PT. YOKOGAWA INDONESIA JAKARTA
Author(s) -
Sri Setiawati,
Minar Hana
Publication year - 2021
Publication title -
jurnal lentera akuntansi politeknik lp3i jakarta/jurnal lentera akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2745-6978
pISSN - 2339-2991
DOI - 10.34127/jrakt.v6i1.435
Subject(s) - net profit , agricultural science , raw material , mathematics , variables , statistics , profit (economics) , economics , chemistry , environmental science , microeconomics , organic chemistry
This study aims to determine the effect of raw material inventory on the company's net profit at PT. Yokogawa Indonesia by using the value of Inventory-Work in Progress. The sample company financial statements for the 3 year period 2011-2013 are the data presented. quantitative methods with classical assumption testing, as well as statistical analysis, namely simple linear regression analysis using SPSS version 20 program is a stage of the research methodology. raw material inventory as variable X (independent variable) and net income as variable Y (dependent variable), with a total sample of 36 data for three years. H 0 is accepted where the raw material inventory has no significant effect on net income.Keywords : Raw Material Inventory, Net Profit, Inventory Work in Progress