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The Asia Pacific Journal Of Management Studies
Published by Universitas La Tansa Mashiro
ISSN : 24076325     EISSN : 25027050     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
"The Asia Pacific of Management Studies or APJMS" is intended to serve the reader with relevant field of study, with the dissemination of research results, and covers all disciplines related to the study of every aspect of accounting and business (economics). The Asia Pacific of Management Studies is expected to give readers the latest research findings related to accounting and business studies.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1 Documents
 1 
Search results for , issue "Vol 2 No 3 (2015)" : 1 Documents clear
PENGARUH PENINGKATAN PENJUALAN BERSIH TERHADAP PENINGKATAN LABA OPERASI PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA Ela Widasari; Evi Yanti
The Asia Pacific Journal Of Management Studies Vol 2 No 3 (2015)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v2i3.208

Abstract

This study aims to determine the effect of increasing net sales on the increase in operating profit in Food and Beverages companies listed on the Indonesia Stock Exchange. With the independent variable as an increase in net sales and the dependent variable as an increase in operating profit.From the calculation results with the help of SPSS V.20, the results of the presentation of the hypothesis with the t test found an increase in net sales has a significant positive effect on the increase in operating profit in Food and Beverages companies listed on the Indonesia Stock Exchange. The results of the t test using 2 parties with t count 3.258 while the t table is 2.042, so that the count> t table (3.258> 2.042). With the results of statistical calculations it is known that R = 0.488 and R square = 0.238. R square can be called the coefficient of determination, in this case it can be concluded that the increase in net sales has a positive effect on the increase in operating profit by 0.238 or 23.8%.

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