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Ananda, Febryandhie
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Journal : Jurnal Ilmu Manajemen

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The Effect of Operating Income and Operating Costs on Net Income Ananda, Febryandhie; Fajriansyah, Fajriansyah; Annisa, Annisa; Novita, Nova; Kusuma Dewi, Mike
Jurnal Ilmu Manajemen dan Ekonomika Vol. 17 No. 1 (2024): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 17, No.1, December 2024
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v17i1.597

Abstract

This study aims to determine the effect of operating income and operating costs on net profit at PT Gudang Garam Indonesia Tbk. The type of research used is quantitative research. The data sources in this study are literature studies in related journals and books. The sample of this study was 32 quarterly financial reports from 2016 to 2023. The data analysis techniques used were descriptive static tests, classical assumption tests, multiple linear regression, multiple correlation coefficients, adjusted R2 determination tests, and t-tests. This research was conducted at PT Gudang Garam Tbk. Based on the proposed hypothesis, the results of the study indicate that operating income has a negative and significant effect on net profit, while operating costs have a positive and significant effect on net profit, it means operating income don’t have any contribution for gaining income.
Co-Authors -, Annisa Afitri Hidayani Angraini, Sisca Dian Anisa, Feby Annisa Annisa Bennyman Ilham Dani Isni Dewi Hariani Dewi Zulfia Dewi, Mike Kusuma Gusriyanti Gusriyanti Habiburrahman Habiburrahman Hamdani Putra, Gerry Hendrastyo, Vito Shiga Hidayat, Teguh Joni Zulfiandi Joni Zulfiandi Josua Sahala Marlius, Doni Meirina, Elsa Melda Hayati Mustika Permata Sari Mustika Winda Nini Rostiana Nova Novita Nugroho Noto Diharjo Nunuk Tri Utami Nurhikmah Nurhikmah Nursal Nursal Putra, Gerry Hamdani Putra, Rino Dwi Rahmad Arif Rasmin Saogo Riani Sukma Wijaya Riani Sutra Rinto Hasrat Budi Lase Rivandi, Muhammad Safrul Rahmadhan Sari, Laynita Septiano, Renil Solly Aryza Susri Andari Syahrifa, Mayang Syamratul Ikhwan Umar, Desyani Viola Desri Alisha Wita Srinofril Zendrato, Yohanna Zulfia, Dewi Zulvia, Dewi