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All Journal Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research
Agnes Bintang
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Hubungan Antara Biaya Operasional dan Laba pada PT Gudang Garam Tbk Agnes Bintang; Elizabeth Tiur Manurung
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4318

Abstract

This study aims to analyze the effect of operational expenses on earnings before tax at PT Gudang Garam Tbk during the period under study. Analysis is carried out by quantitative methods using descriptive and associative approaches, as well as simple linear regression techniques. The data used is secondary data obtained from the company's official financial statements. Simple linear regression analysis techniques are applied to evaluate the effect of operating expenses on earnings before tax. The results showed that operating expenses had a significant influence on profit before tax with a regression coefficient of 1,230. That is, each increase in operating expenses by 1 unit will cause an increase in profit before tax of 1,230 units. In addition, earnings variability before tax can be explained by operational expenses seen from the R Square value of 0.610. This finding emphasizes the importance of managing effective operating expenses to increase profits before tax. This study also emphasized that operating expenses management is an important factor in increasing profit before tax at PT Gudang Garam Tbk. Efficiency in managing operational costs can be the key to increasing company profitability amid complex operational challenges.
Hubungan Antara Biaya Operasional dan Laba Pada PT Telekomunikasi Indonesia Tbk Dea Alvindha; Agnes Bintang; Manurung, Elizabeth Tiur
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.16947

Abstract

This research aims to analyze the influence of operational costs on profit before tax at PT Telkom Indonesia Tbk during the 2016–2024 period. Analysis was carried out using quantitative methods with descriptive and associative approaches, as well as simple linear regression techniques. The data used is secondary data originating from the company's official financial reports. The research results show that operational costs have a significant influence on profit before tax, with a regression coefficient of -0.934. This means that every 1 unit increase in operational costs will cause a decrease in profit before tax of 0.934 units. The variability of profit before tax can be explained by operational costs seen from the R square value of 0.895. These findings emphasize the importance of efficient operational cost management to increase company profitability.
Co-Authors Dea Alvindha Elizabeth Tiur Manurung