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All Journal Land Journal
simanjuntak, Tessalonika
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Economics, Econometrics & Finance

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PENGARUH BIAYA OPERASIONAL TERHADAP LABA BERSIH PERUSAHAAN BUMN DISEKTOR MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA PADA PERIODE 2017-2024 indra, indra firmansyah; simanjuntak, Tessalonika
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4661

Abstract

Net profit is a crucial element in a company. To achieve the desired net profit, companies must develop sound planning. In a financial structure, operating costs are two important components that can affect net profit. This study examines The impact of operating expenses on net profits in state-owned manufacturing, companies listed on the (IDX). This research uses a quantitative approach, utilizing secondary data in the form of company financial reports. Various statistical methods are applied, such as normality tests, product-moment tests, simple linear regression tests, coefficient of determination tests, and t-tests. Based on the t-test results, operating costs are proven Shows a significant partial impact on net income.
Co-Authors indra, indra firmansyah