t-tabel ( 3,182) hence [Is] ha accepted and Ho [in] refusing meaning influence both [of] variable of signifikan ( having to mean). From result of calculation of Y regresi = - 10.072.039,111 + 0,011X meaning that if functional working capital there is no hence net income will be downhill equal to Rp.10.072.039,111, and if happened increase of functional working capital equal to Rp. 1.000,00 hence will happened increase of net income equal to Rp.11,00. This Matter [of] show that functional working capital have an effect on to increase of net income equal to Rp11,00." />