PENGARUH PENJUALAN DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PERUSAHAAN SUB SEKTOR KABEL YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstrak
The implementation of this research has two main objectives, namely, (1) analyzing the description of sales, operating costs, and net income of cable subsector companies listed on the Indonesia Stock Exchange and (2) reviewing the extent to which net income obtained by cable subsector companies listed on the Indonesia Stock Exchange as a result of being influenced by operational costs and sales. The research design implements a literature study with data analysis using qualitative and quantitative descriptive methods. The method applied by researchers to obtain research data is the documentation method and the data analysis involves the classical assumption test, multiple linear regression, correlation coefficient, determination coefficient, and hypothesis testing. Then to facilitate data analysis, researchers apply the help of SPSS version 22 software. Based on the results of data processing and analysis, several conclusions were obtained, namely, (1) there is a tendency to increase sales, operating costs, and net income towards the average; (2) according to the results of multiple and simple linear regression tests, it is found that net income has a positive correlation with operating costs and net income; (3) according to the results of the correlation coefficient test, a substantial relationship was found between net income and operating costs and sales; (4) according to the results of the coefficient of determination test, it is found that net income is explained to a greater extent by the variables of operating costs and sales; (5) from the results of the F test, it is obtained that net income is significantly influenced by operating costs and sales in a positive direction; and (6) from the results of the t-test, it is found that net income is influenced by sales significantly positively and similarly, operating costs also significantly affect net income in a positive direction.
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