ABSTRACT
PT Tri Jaya Teknik Karawang have experienced unstable profit that impacted the selling price and caused debt. This condition affected working volume, sales volume, and net income. The purpose of this study is to determine whether the working capital and sales volume affect the net income either partially or simultaneously. There were two independent variables and one dependent variable. Independent variables were working capital (X1) and sales volume (X2), and the dependent variable was net profit (Y). The study used a quantitative method, in which normality test and classical assumption test were used. The data were analyzed using descriptive and verification analysis. The finding showed that there was partial influence of working capital on net income; and sales volume on net income. Meanwhile, the result of an F-test revealed 0.010 < 0.05. This meant simultaneously influence of working capital and sales volume on net profit. The coefficient of determination test showed that working capital and sales volume had a strong influence on net profit that was equal to 73,1%. The other percentage (26,9%) was influenced by the other variable, which was not examined.
