ABSTRACT: Coffee shop is one type of business that is currently being developed in the midst of otherbusinesses that provide various choices. Coffee shops are able to bring new benefits to their owners and providesatisfaction to buyers. The purpose of conducting this research was to determine the effect of the independentvariables of this study, namely capital, labor, and working hours on coffee shop income in Denpasar City. Thisresearch was conducted in Denpasar City. The type of data used in this research is quantitative data. Datacollection was carried out by means of a questionnaire (questionnaire) method. The analysis technique used ismultiple linear regression. The results showed that the variables of capital, labor, and working hourssimultaneously had a significant effect on coffee shop income in Denpasar City. The results of t-test researchindicate that capital, labor, and working hours partially have a positive effect on coffee shop income in DenpasarCity.
Keywords: Capital, Labor, Hours of Work, Income