Pengaruh Modal, Persediaan, dan Biaya Gaji Karyawan terhadap Laba Bersih di Koperasi Sekolah X Tahun 2024–2026
DOI:
https://doi.org/10.63200/jebmass.v4i6.279Keywords:
Capital; Inventory; Employee Salary Costs; Net Profit.Abstract
This study aims to analyze the effect of capital, inventory, and employee salary costs on net profit at Koperasi Sekolah X for the 2024–2026 period. The research uses a quantitative method with documentation as the data collection technique. The data consist of financial records for the 2024–2026 period. Data analysis includes classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination using SPSS. The results show that capital has a significant effect on net profit with a significance value of 0.029. Inventory has a significant effect on net profit with a significance value of 0.000 and a negative direction. Employee salary costs also have a significant effect on net profit with a significance value of 0.000 and a positive direction. Simultaneously, capital, inventory, and employee salary costs have a significant effect on net profit. These findings indicate that financial management of capital, inventory, and employee salary costs is closely related to changes in the net profit of the cooperative during the research period.
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Copyright (c) 2026 Sabrina Ratu Salsabila; Miya Dewi Suprihandari , Rika Yuliastuti
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