PRATIWI, MUTHIA (2018) PENGARUH PENJUALAN DAN BEBAN OPERASIONAL TERHADAP LABA BERSIH PADA PT. JAPFA COMFEED INDONESIA Tbk SIDOARJO. Diploma thesis, STIE MAHARDHIKA SURABAYA.
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Abstract
This study aims to determine how much influence the sales and operating expenses on net income in the field of agri-food are partially or simultaneously. This type of research uses quantitative research methods with associative research approaches or relationships which means that research aims to determine the relationship between two or more variables.The sample technique used is Purposive Samplingtechnique. The data sample in this study is the income statement of PT. Japfa Comfeed Indonesia on year 2014-2017. The data used in this study is secondary data, namely data obtained from materials available in books, journals, magazines and other sources related to research. The analysis technique used is multiple regression analysis techniques using software program the SPSS version 20. The results of this study indicate the value regression coefficient of the sales variable is 0.503 and the operating expenses is 0.326. The Fcount value is 3.770 with a sigma value less than the probability value of 0.005 <0.05, so that sales and operational expenses simultaneously have a significant effect on net income. The results of the t test on the sales variable is tcount 5.101 with a sigma value of 0.023 <0.05, meaning that the sale partially has a significant effect on net income. And the results of the t test on the variable operating expenses is tcount 4.868 with a sigma value of 0.041 <0.05, which means that the operational burden partially also has a significant effect on net income. It can be concluded that sales and operating expenses have both partial and simultaneous effects on net income.
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | Penjualan, Beban Operasional, Laba Bersih |
| Subjects: | Akuntansi |
| Divisions: | S1 Akuntansi |
| Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
| Date Deposited: | 19 Dec 2019 03:29 |
| Last Modified: | 20 Dec 2022 10:26 |
| URI: | http://repository.stiemahardhika.ac.id/id/eprint/1299 |
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