PENGARUH PENJUALAN, BIAYA OPERASIONAL DAN PERPUTARAN PERSEDIAAN TERHADAP LABA BERSIH (Studi Empiris Pada CV. Dian Ayu Setiabudi Brebes pada Tahun 2018-2020)

Abstract

This study aims to determine and analyze the effect of sales, operating costs and inventory turnover on net income at CV. Dian Ayu Setiabudi in Brebes 2018-2020 who is engaged in services as a distributor of Unilever products, either partially or simultaneously. This research is quantitative with sampling using purposive sampling method. The population of the data in this study is the financial statements of CV. Dian Ayu Setiabudi in 2018-2020. While the sample data in this study is the financial statements of CV. Dian Ayu Setiabudi in 2018-2020 related to sales data, operating costs, inventory turnover and net profit. The data used in this research is secondary data. The analytical technique used is multiple regression analysis using SPSS version 16.0. Based on the results of the study, it can be concluded that partially states that sales have a significant effect on net income, operating costs have a significant effect on net income and inventory turnover has a significant effect on net income. Meanwhile, simultaneously stated that sales, operating costs and inventory turnover have a significant effect on net income.