Indonesian Journal of Strategic Management
Vol 3, No 2 (2020): Indonesian Journal of Strategic Management

ANALISIS BIAYA OPERASIONAL UNTUK MEMPREDIKSI LABA BERSIH PADA PT. HOLCIM INDONESIA Tbk.

Muhammad Faisal (Sekolah Tinggi Ekonomi Bima)
Mrs. Nurhayati (Sekolah Tinggi Eonomi Bima)



Article Info

Publish Date
16 Aug 2020

Abstract

AbstractThis study aims to determine the effect of operating costs on net income at PT. Holcim Indonesia Tbk. This type of research is quantitative with the type of data used is secondary data in the form of the company's income statement for the last 5 years. Data analysis techniques used are operational cost analysis, simple linear regression analysis, correlation coefficient, coefficient of determination and hypothesis testing (t test 2 parties). The results showed that operational costs did not have a significant effect on net income because this t value was smaller than t table (-1.540 2.262) with a sig value of 0.221. Based on the calculation of the correlation coefficient of 0.664 with a strong degree of entanglement and the value of the coefficient of determination of 44.1% which shows that the contribution of the influence of operating cost variables to net income is 44.1% and the remaining 55.9% is influenced by other variables not examined in this study. Keywords: Operating Costs; Net Profit

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Journal Info

Abbrev

ijsm

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

IJSM: Indonesian Journal of Strategic Management with p-ISSN 2614-5391 and e-ISSN 2614-2406 is a peer reviewed journal published in Indonesia by the Department of Management, Faculty of Economic and Business, the University of Kuningan (Prodi Manajemen FEB UNIKU). This Journal is published twice a ...