Pengaruh Pengendalian Biaya Pemeliharaan Aktiva Tetap Terhadap Laba Usaha Meubel Pada CV Faizal Jaya

This research was carried out with the aim of knowing the control of
fixed assets maintenance costs on furniture operating proft at CV Faizal
Jaya.
This Research is a type of quantitative research. The sampel in this
study is CV Faizal Jaya’s f financial and profit and loss statements in
2017-2019. The research data were analyzed by statistical descriptive and
simple regression test.
The result showed that controlling the cost of maintaning fixed
assets had a negative and significant effect on the production of operating
profit for furniture CV Faizal Jaya. That is, every decrease in the variable
controlling the cost of maintaining fixed assets, it will increase the
production of forniture operating profit CV Faizal Jaya.
Keyword : Fixed Assets, Operating Profit, Controlling Cost