PENGARUH MAINTENANCE COSTS DAN NET WORKING CAPITAL TERHADAP REVENUE PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Keywords:
Maintenance Costs, Net Working Capital, Revenue.Abstract
Transportation and logistics companies play the crucial role for supporting Indonesia's economic to growth. Companies need to maintain their business performance to remain competitive and profitable. One way to maximize revenue is by managing maintenance costs and increasing working capital. The purpose research to analyze effect maintenance costs and net working capital on revenue in transportation and logistics companies listed on Indonesia Stock Exchange (IDX). Results of study are expected be used study material for further scientific development, particularly regarding the effect of maintenance costs and net working capital on revenue. Research method used quantitative method with purposive sampling technique. The sample used financial statements of transportation and logistics companies for four periods (2021-2024). Tests were conducted using Normality Test, Product Moment Correlation Analysis, Multiple Correlation Analysis, Multiple Regression Analysis, T-Test (Partial), F-Test (Simultaneous), and Coefficient of Determination Test using IBM SPSS Statistics 25. The t-test results indicate that maintenance costs have a partial positive and significant effect on revenue, and net working capital has a partial positive and significant effect on revenue. The results of the f-test show that maintenance costs and net working capital simultaneously have a positive and significant effect on income.
References
Ambarwati, R., & Supardi. (2020). Manajemen Operasional dan Implementasi dalam Industri. Sidoarjo: UMSIDA Press.
Andariyani, I. M. (2023). Pengaruh Modal Kerja dan Biaya Pemeliharaan Terhadap Pendapatan Perusahaan Sektor Tambang di Bursa Efek Indonesia Tahun 2018-2021. Jurnal Ekonomi dan Manajemen, 156-165.
Anwar, M. (2019). Dasar-Dasar Manajemen Keuangan Perusahaan. Jakarta: Kencana.
Harnovinsah, Anasta, L., & Sopanah, A. (2023). Teori Akuntansi: Konsep dan Praktis. Surabaya: Scopindo Media Pustaka.
Hasibuan, N. F., & Kusjono, G. (2022). Pengaruh Modal Kerja dan Penjualan Terhadap Laba Bersih Pada PT. Fast Food Indonesia Tbk Periode 2012-2020. Jurnal Ilmiah Mahasiswa (Jimawa), 117-125.
Kasmir. (2022). Analisis Laporan Keuangan. Depok: PT. Raja Grafindo Persada.
Kieso, W. K. (2018). Pengantar Akuntansi 1. Jakarta: Salemba Empat.
Megasanti, R., Sukomo, & Mulyadi, E. (2022). Pengaruh Biaya Pemeliharaan Aktiva Tetap Terhadap Pendapatan Operasional Pada CV. Widuri Jaya Snack Ciamis. Jurnal Keguruan dan Ilmu Pendidikan, 639-649.
Mulyadi. (2018). Akuntansi Biaya. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN.
Pranowo, I. D. (2019). Sistem dan Manajemen Pemeliharaan. Yogyakarta: Deepublish.
Rustendi, E., Puspitasari, E., & Usmar, D. (2023). Pengaruh Biaya Pemeliharaan Kendaraan Terhadap Pendapatan (Studi pada PT. Andalas Galuh Praja Kawali Ciamis). Jurnal Media Teknologi, 20-28.
Septiano, R., Anggriana, D., & Sari, L. (2023). Pengaruh Modal Kerja dan Penjualan Terhadap Laba Bersih Pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia. Jurnal Revenue: Jurnal Akuntansi, 514-524.
Supatmin. (2020). Manajemen Keuangan: Konsep Dasar dan Penerapannya. Banten: CV. Aa Rizky.
