PENGARUH HUTANG USAHA DAN MODAL KERJA TERHADAP LABA BERSIH YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study aims to determine the effect of trade payables and working capital on net income in food and beverage companies listed on the Indonesia Stock Exchange in 2011 - 2016. The data used in this research are secondary data collected from Indonesia Stock Exchange and study in Food and Beverage Company. The method of data processing using Multiple Linear Regression Test with the help of Eviews version 8.0 analysis tool. Testing statistics in this study using Hypothesis Testing.The results showed that simultaneously variable of trade and working capital have significant effect to Net Profit. Partially indicated that in the analysis 1: the variable of business payable which significantly influence to net income, while in the analysis 2: variable of business capital which have significant effect to net profit. Keywords : Effect Of Business Payable , Working Capital To Net Income