Accounting Research Journal
Vol. 5 No. 1 (2026): Accounting Research Journal (September 2026 - March 2027)

PENGARUH PENDAPATAN DAN BEBAN USAHA TERHADAP LABA BERSIH PADA PT JAYA TRISHINDO TBK.PERIODE 2019-2025

Kurniawan, Reza (Unknown)
Yabeshiana, Grace (Unknown)
Phety, Debora Tri Oktarina (Unknown)

Article Info

Publish Date
30 Oct 2026

Abstract

This study aims to analyze the effect of revenue and operating expenses on the net profit of PT Jaya Trishindo Tbk. during the 2019–2025 period. This study employed a quantitative research method with descriptive and associative approaches using secondary data obtained from the company's financial statements published by the Indonesia Stock Exchange. The data were analyzed using correlation analysis, multiple linear regression analysis, t-test, and F-test to examine the relationship and effect among the variables. The results of the hypothesis testing indicate that, both partially and simultaneously, revenue and operating expenses have a positive and significant effect on net profit.

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Journal Info
Accounting Research Journal
Website

Abbrev

accrual

Publisher

Universitas Nurtanio Bandung

Subject

Economics, Econometrics & Finance

Description

Accrual journal is a peer-reviewed journal managed by Department of Accounting, Faculty of Economics, Nurtanio University. Accrual provides opportunity to accademics, professionals, and students to publish their articles. The scope of the research includes accounting and financial issues. Accrual ...