Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal BALANCING Accountancy Journal
Farhani Nurfitri
Institut Bisnis Muhammadiyah Bekasi
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH. BIAYA A PRODUKSI DAN OPERASIONAL TERHADAP LABA BERSIH PERUSAHAAN SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2018-2020 Rizal Indra Tjahya; Farhani Nurfitri
BALANCING: Accountancy Journal Vol 2, No 1 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.416 KB) | DOI: 10.53990/bjpsa.v2i1.194

Abstract

This research aims to find out how much effect production costs and operating costs have on the net income of manufacturing companies. This research uses a sample of companies engaged in the consumer goods industry sector listed on the Indonesia Stock Exchange. A sample of companies used as many as 18 companies from a total population of 60 companies. This type of research uses quantitative methods. The data used in this study is secondary data in the form of company financial statements obtained from www.idx.co.id website. The study used analytical methods with the help of SPSS Version 25. The results showed that production cost partially had a significant effect on net income. Operating expenses partially affect net income. Simultaneously, production cost and operating cost affect net income in consumer goods industry companies listed on the Indonesia Stock Exchange for 2018-2020.
Co-Authors Rizal Indra Tjahya