Open AccessPENGARUH MODAL KERJA DAN BIAYA OPERASIONAL TERHADAP PROFITABILITAS
Author(s) -
Ani Widosari Trisnaningsih,
Haryono Umar
Publication year - 2020
Publication title -
jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2301-4075
DOI - 10.37932/ja.v7i2.52
Subject(s) - multicollinearity , profitability index , normality test , heteroscedasticity , econometrics , test (biology) , linear regression , statistics , business , economics , mathematics , statistical hypothesis testing , finance , paleontology , biology
In making a profitability decision, of course the company must have sufficient capital to finance operations in the company. This is to see how the influence of working capital and operational costs on profitability. The research method used by researchers is the method of multiple linear regression analysis, the coefficient of determination test, also performed a classic assumption test that is the Normality, Multicollinearity, Heteroscedasticity and Autocorrelation Tests and also the Hypothesis Test which consists of the F Test and the t Test.Based on the t test (partially) it can be seen that working capital has a significant effect on profitability. Whereas Operational Costs do not affect the profitability. And based on the F Test the value of Fcalculates that working capital and operational costs affect profitability.