Analisis Pengaruh Nota Kurang Lebih (nkl) Jumlah Transaksi,dan Ketersediaan Stock tehadap Total Penjualan Toko Indomaret Kalibata Timur (tb8i)

Syiffa Fauziah

Abstract


 

This study aims to analyze the effect of Nota Kurang Lebih (NKL), transaction volume, and stock availability on total sales at Indomaret Kalibata Timur (TB8I), both partially and simultaneously, as well as to assess the contribution of these three variables in enhancing the reliability of the store’s financial reporting. A quantitative approach was employed using multiple linear regression analysis, processed with SPSS version 22. The results reveal that both NKL and transaction volume have a positive and significant effect on total sales, with coefficients of 0.205 and 0.0024, respectively. In contrast, stock availability has a positive but statistically insignificant effect. Simultaneously, the three independent variables significantly influence total sales, with a coefficient of determination (R²) of 0.400, indicating that the model explains 40% of the variation in total sales. However, the Durbin-Watson test result of 0.882 indicates the presence of positive autocorrelation in the residuals, suggesting that the assumption of residual independence is not met and requires further investigation.

 


Keywords


Nota Kurang Lebih (NKL); transaction volume; stock availability; total sales; multiple linear regression, financial reporting.

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DOI: https://doi.org/10.15408/jmeb.v1i1.47925

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