Jurnal Ilmiah Mahasiswa STKIP PGRI Sumbar

Nama / NPM Fitria Karmila N.z / 15090193
Program Studi Pendidikan Ekonomi
Pembimbing I Hayu Yolanda Utami
Pembimbing II Gustia Harini
Tahun 2019

Abstrak :


This study aims to determine the effect of operational cost, operating revenues, working capital, receivable turnover and cash turnover to net income of property and real estate sub-sector sompanies that are listed on the Indonesia Stock Exchange for the period 2014-2018.The result of the research show that: 1) Operational cost has a positive and insignificant effect to net income which the positive coefficient value of 0,159269, this value is insignificant because the t-count 0,761158 < t-table 1,66216. 2) Operating revenues has a positive and significant effect to net income which the positive coefficient value of 0,627264, this value is significant because the t-count 3,385815 > t-table 1,66216. 3) Working capital has a positive and insignificant effect to net income which the positive coefficient value of 0,197623, this value is insignificant because the t-count 1,315078 < t-table 1,66216. 4) Receivable turnover has a positive and insignificant effect to net income which the positive coefficient value of 0,219162, this value is insignificant because the t-count 1,479434 < t-table 1,66216. 5) Cash turnover has a positive and significant effect to net income which the positive coefficient value of  0,010442, this value is significant because the t-count 2,066309 > t-table 1,66216. 6) The variables of operational cost, operating revenues, working capital, receivable turnover and cash turnover together has a significant effect to net income. This can be seen from the value of F-count 18,967707 > F-table 2,32.

Keyword :

Operational Cost, Operating Revenues, Working Capital, Receivable Turnover, Cash Turnover, Net Income

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