BALANCING Accountancy Journal
Vol 1, No 1 (2021): BALANCING: Accountancy Journal

PENGARUH BIAYA OPERASIONAL TERHADAP NET PROFIT (LABA BERSIH) PERUSAHAAN LQ 45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2015 – 2017

RIA FITRIANI (Institut Bisnis Muhammadiyah Bekasi)
ERIANDI ERIANDI (Institut Bisnis Muhammadiyah Bekasi)
SITI NURYANI (Institut Bisnis Muhammadiyah Bekasi)



Article Info

Publish Date
06 Jul 2021

Abstract

The main objective of the research is to find out the influence of operational cost to net profit at LQ 45 companies in Bursa Efek Indonesia. The method used in this research was quantitative descriptive. The data collection was used in this research was done by documentation, and literature study. The data which used was income statement company, meanwhile the technique used to analyze the data were the normality test, coefficient of autocorrelation, coefficient of heteroscedasticity, coefficient hypothesis ( coefficient T), simple linear regression analysis and coefficient of determination. Based on the results of this study showed that t value 11,609 ( t value 11,609 t table 2,010) and a sig value of 0,00 0,05. Thus is rejected. This means that there is a significant influence on Operating Costs on Net Profit for LQ 45 Companies Bursa Efek Indonesia periode 2015 – 2017

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Journal Info

Abbrev

balancing

Publisher

Subject

Economics, Econometrics & Finance

Description

Berisi tentang hasil penelitian dan kegiatan pengabdian kepada masyarakat khususnya di bidang akuntansi, serta implementasinya di bidang manajemen keuangan dan ekonomi baik secara mikro dan makro yang diterapkan pada organisasi profit dan ...