Abstract
Penelitian ini menelaah aset dan modal kerja dalam mempengaruhi laba. Penelitian dilakukan terhadap perusahaan yang tergabung pada industri makanan minuman di Bursa Efek Indonesia. Pengambilan sampel secara purposive terhadap 51 perusahaan mendapatkan delampan perusahaan sebagai sampel penelitian. Data yang berasal dari sumber sekunder dianalisis menggunakan regresi linier ganda dengan melalui pengujian persyartan analissi sebelum diuji model dan hipotesisnya. Penelitian menghasilkan temuan bahwa Aset dan modal kerja positif dalam mempengaruhi laba.This study examines assets and working capital in influencing profits. The research was conducted on companies that are members of the food and beverage industry on the Indonesia Stock Exchange. Purposive sampling of 51 companies received company delampan as a research sample. Data derived from secondary sources were analyzed using double linear regression by going through analysis testing before testing the model and its hypothesis. Research resulted in findings that Assets and working capital are positive in influencing profits.
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