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

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Muhammad Faisal ◽  
Mrs. Nurhayati
Keyword(s):  
Correlation Coefficient ◽  
Linear Regression Analysis ◽  
Operating Cost ◽  
Secondary Data ◽  
Operating Costs ◽  
Coefficient Of Determination ◽  
Net Income ◽  
Income Statement ◽  
Net Profit

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

scholarly journals PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY TERHADAP LABA BERSIH PERUSAHAAN PADA PT. UNITED TRACTOR, Tbk

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Jessica Wajongkere ◽  
Lintje Kalangi ◽  
Robert Lambey
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Business Community ◽  
Net Income ◽  
Net Profit ◽  
Independent Variable ◽  
Corporate Social

Corporate Social Responsibility is a continuing commitment by the business community to act ethically and contribute to the economic development of the local community and the wider community, along with the improvement of the living standards of workers and their families (Wibisono 2007). The purpose of this study is to determine the influence of CSR costs on the company’s of net profit on PT. United Tractor, Tbk. This research uses simple linear regression analysis method. The type of data used is quantitative data obtained from secondary data. The results showed that there is no influence between the two variables (corporate social responsibility cost to net income of the company). Based on t-test, t-table> t-count (3,182> -2,074) and significant 0,130 where this value> 0,05 meaning there is no influence between independent variable to dependent variable.Keywords: Cost of Corporate Social Responsibility, Net income

scholarly journals Pengaruh Net Profit Margin (NPM) Dan Debt To Assets Rasio (DAR) Terhadap Return Saham

2021 ◽  
Vol 4 (2) ◽  
pp. 838-845
Author(s):  
Lusi Noviyanti ◽  
Moh. Wahyudin Zarkasyi
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Profit Margin ◽  
Coefficient Of Determination ◽  
Normality Test ◽  
Net Profit ◽  
Food And Beverage

This study aims to determine the effect of Net Profit Margin and Debt to Assets Ratio on Stock Return. The sampling method using purposive sampling, obtained a sample of 13 companies. The research data uses secondary data, namely from the financial statements of the food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2014-2018 period eith miltiple linear regression analysis testing with the help of SPSS version 22 using teh normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, t test, f test and the coefficient of determination. The examiner shows that partially NPM has no effect on stock returns and DAR has no effect on stock returns. And simultaneously NPM and DAR have no effect on stock returns. Keyboards: Net Profit Margin (NPM), Debt to Assets Ratio (DAR), Stock return

scholarly journals PENGARUH BIAYA OPERASIONAL DAN PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2012-2018

2021 ◽  
Vol 10 (2) ◽  
pp. 143-157
Author(s):  
Endah Saripah ◽  
Muhammad Nasim Harahap
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Industrial Sector ◽  
Operating Costs ◽  
Coefficient Of Determination ◽  
Net Income ◽  
Manufacturing Companies ◽  
Negative Effect

ABSTRACK This study aims to determine the effect of operating costs and sales partially or simultaneously on net income. The problem that occurs in this study is the fluctuating net profit in various industrial sector manufacturing companies which are listed on the Indonesia Stock Exchange from 2012-2018. The method of analysis in this study uses multiple linear regression analysis with the help of SPSS 21 software. The results of the regression analysis test show that operating costs partially have a significant negative effect on net income, sales partially affect net income, while simultaneously operating costs and sales have a significant effect. against net income. To test the coefficient of determination or R2, the result is 0.346 or 34.6% of net income is influenced by these two variables. As for the remaining 65.4% which is influenced by other variables not examined in this study.   Keywords: Operational Costs, Sales and Net Profits

scholarly journals Pengaruh Pendapatan Operasional terhadap Laba Bersih pada Bank Muamalat Indonesia Tbk. Periode 2015-2020

2021 ◽  
Vol 5 (2) ◽  
pp. 260-272
Author(s):  
Evita Septiani Jaenab ◽  
Ghina Fatimatuzzahro ◽  
Salsabila Gita Tsanya ◽  
R. Deden Adhianto
Keyword(s):  
Financial Services ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Simple Linear Regression ◽  
Operating Income ◽  
Independent Variables ◽  
Net Profit

This study aims to determine the effect of operating income on net income at Bank Muamalat Indonesia Tbk. The period 2015 to 2020. The research method used is an associative quantitative method using secondary data in the form of the financial statements of Bank Muamalat Indonesia which are publicly registered with the Financial Services Authority. Hypothesis testing using simple linear regression analysis through t-test with a view to knowing the effect of independent variables on the dependent variable. The results of this study that the Operating Income variable on Net Profit has a correlation value or relationship (R) of 0.856 (Very Strong), and the value of the Determination Coefficient or R Square of 0.732 in other words the effect is 73.2%, meaning that the X variable (Operational Income) has an effect on on the variable Y (Net Profit) at Bank Muamalat Indonesia Tbk. While the remaining 26.8% is determined by other variables not examined by researchers, namely Non-Operational Income.

scholarly journals PENGARUH PENDAPATAN ASURANSI TERHADAP LABA NETO PADA ENAM PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA

2020 ◽  
Vol 5 (1) ◽  
pp. 67
Author(s):  
Itang Itang ◽  
Lisna Nur Apifah
Keyword(s):  
Life Insurance ◽  
Secondary Data ◽  
Insurance Companies ◽  
Coefficient Of Determination ◽  
Insurance Company ◽  
Net Income ◽  
Life Insurance Company ◽  
Significance Level ◽  
Net Profit ◽  
Independent Variable

Profit or loss is usually used to assess the performance of the company's performance The main factor in determining the size of the profit is income where the size of the profit is an indicator of success or failure of management in managing the company. The formulation of the problems in this study are: 1). What is the effect of insurance income on net income of 6 Islamic life insurance companies in Indonesia?, 2). How big is the effect of insurance income on the net profit of 6 Islamic life insurance companies in Indonesia? The purpose of this study is 1). To find out whether there is an effect of insurance income on net income of 6 Islamic life insurance companies in Indonesia, 2). To find out how much influence the insurance income has on net income of 6 Islamic life insurance companies in Indonesia. The method used in this study is a quantitative method that uses a classic assumption test, hypothesis testing, correlation coefficient test and coefficient of determination test. The data used are secondary data obtained by the official website of a life insurance company. The results showed that the independent variable of insurance income had a significant effect on net income, t table of 2.04841. Because the tcount> ttable = 6.525> 2.04841 and a significance level of 0.000 because the significance value was less than 0.05 then it could be concluded that Ho was rejected and Ha was accepted .From testing the coefficient of determination (R Square) or the coefficient of determination that is equal to 0.599 so that the magnitude of the influence of Insurance Revenues on Net Profit of 0.599 = 59.9%

scholarly journals Effect of Operating Costs, Total Debt, and Sales Volume on Net Profit (Study on Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period)

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 72-84
Author(s):  
Leny Suzan ◽  
Nikita Melisa Siallagan
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Operating Costs ◽  
Sales Volume ◽  
Net Income ◽  
Mining Companies ◽  
Total Debt ◽  
Panel Data Regression ◽  
Net Profit ◽  
Negative Effect

The purpose of this study is to test and provide an analysis of the effect of operating costs, total debt, and sales volume on net income in coal sub-sector mining companies listed on the Indonesian stock exchange for the 2017-2019 period. In this study there were 22 companies. The technique used is purposive sampling and the number of samples that meet the criteria are 12 companies with a period of 3 years. The research method used is descriptive quantitative and uses secondary data derived from the company's financial statements, while the model used to test the research is panel data regression. The results of the study state that simultaneously operating costs, total debt, and sales volume affect the net profit of coal sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period by 83.9246%. Partially, it shows that the operational cost variable has a significant negative effect on net income and sales volume has a significant positive effect on net income, while total debt has no partial effect on net income.

ANALISIS RASIO PROFITABILITAS PADA PT. BANK PERKREDITAN RAKYAT RAGA DANA SEJAHTERA CABANG PADANG

2021 ◽  
Author(s):  
Andre Arisandi
Keyword(s):  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Bank Profitability ◽  
Return On Equity ◽  
Operating Income ◽  
Profitability Analysis ◽  
Income Statement ◽  
Net Profit

This study was conducted to determine the level of profitability using the ratio of ROA (Return on Asset), ROE (Return on Equity), BOPO (Operating Expenses to Operating Income), and NPM (Net Profit Margin) to PT. BPR Raga Dana Sejahtera. The type of data used is secondary data obtained by the method of documentation taken from the published reports of BPR Raga Dana Sejahtera during the 2015-2019 period. This research was conducted using the 2015-2019 financial statements, namely the balance sheet and income statement. Based on the profitability analysis, it can be seen that ROA is in healthy condition and ROE is in less healthy condition. Then the bank's BOPO is in an inefficient position in managing operational costs to obtain operating income and the bank's NPM is said to be healthy in obtaining net income. The results showed that the level of bank profitability was quite stable and efficient in running company operations

scholarly journals EFISIENSI BIAYA OPERASIONAL TERHADAP PENINGKATAN LABA BERSIH

2020 ◽  
Vol 9 (2) ◽  
pp. 107-116
Author(s):  
Nurlaela Sari ◽  
M Rimawan
Keyword(s):  
Stock Exchange ◽  
Operating Cost ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Net Income ◽  
Financial Report ◽  
Purposive Sampling ◽  
Operational Costs

ABSTRACT This research was conducted with the aim to determine the effect of operating cost on Net Income at PT HM Sampoerna Tbk in 2012 – 2018. The method used in this study is the associative analysis method. The population in this study is the financial report of PT HM Sampoerna Tbk in the form of an audited profit and loss statement in the form of operational costs and net income for 28 Years starting from 1990-2018. The sampling technique used was purposive sampling and the number of samples obtained for 7 years (2012 – 2018). The data used are secondary data sourced fro the financial statements of PT HM Sampoerna Tbk listed on the Indonesian Stock Exchange. Data analysis techniques used in this study are simple linear regression, simple correlation, coefficient of determination, and hypothesis testing using t statistics using SPSS 16.0. The result showed that the variable operational costs Significantly influence net income Keyword: Operational Cost, Net Income, finance, Efficiency, IDX  ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Biaya Operasional terhadap Laba bersih pada PT. HM Sampoerna Tbk tahun 2012-2018. Metode yang digunakan dalam penelitian ini adalah metode analisis asosiatif.  Populasi dalam penelitian ini adalah laporan keungan PT. HM Sampoerna Tbk dalam bentuk laporan Laba rugi yang telah di audit berupa biaya operasional dan laba bersih selama 28 (dua puluh delapan) di mulai dari tahun 1990 - 2018. Teknik sampling yang digunakan adalah purposive sampling dan diperoleh jumlah sampel selama 7 tahun  (2012-2018). Data yang digunakan adalah data sekunder yang bersumber dari laporan keungan PT. HM Sampoerna Tbk yang terdaftar di Bursa Efek Indonesia. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier sederhana, korelasi sederhana, koefisien determinasi, dan uji hipotesis menggunakan uji t-statistik menggunakan uji spss 16.0. Hasil penelitian menunjukan bahwa variabel Biaya Operasional berpengaruh signifikan terhadap Laba bersih. Kata Kunci : Biaya Operasional, Laba bersih, Keuangan, Efisiensi, BEI

scholarly journals PENGARUH NET PROFIT MARGIN, RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP PERUBAHAN LABA PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Tahun 2013 – 2018)

2020 ◽  
Vol 8 (1) ◽  
pp. 1-6
Author(s):  
Saraswati Dewi ◽  
Alean Kistiani ◽  
Yunita Niqrisah
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Profit Margin ◽  
Coefficient Of Determination ◽  
Asset Return ◽  
Return On Equity ◽  
Net Profit

Every company has a desire to make a profit in every production. In addition, the wider community measures the success of the company based on the company's ability to earn profits seen from the company's performance, but not only that the success of a company is also seen from the achievement of the company's vision and mission goals. One alternative to find out the financial information generated is useful by predicting changes in earnings. Including financial conditions in the future is analyzing financial ratios. This study aims to determine the effect of Net Profit Margin, Return On Assets and Return On Equity on changes in company profits in food and beverage Sub Sector Companies Listed on the Indonesia Stock Exchange Period 2013 - 2018. The type of data used is secondary data, namely regarding financial statements. The sampling technique used was purposive sampling of 13 companies. All data were analyzed by multiple linear regression analysis, classic assumption test, t test and coefficient of determination. The results of the research show partially the variables that influence the change in company profits are only Net Profit Margin. And simultaneously the independent variable has no effect on the dependent variable.   Keywords: Net Profit Margin, Return On Asset, Return On Equity, changes in company profits.

scholarly journals The Influence Of International Brand Image Toward Guest's Decision To Stay At The Four Star Hotel In Lampung

2021 ◽  
Vol 4 (1) ◽  
pp. 38
Author(s):  
Dina Mayasari Soewoyo ◽  
Handono W Widodo
Keyword(s):  
Brand Image ◽  
Linear Regression Analysis ◽  
Software Tool ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Analysis Technique ◽  
Independent Variable ◽  
Decision To Stay ◽  
Decisions To Stay

<div class="WordSection1"><p>This survey research using the quantitative method was carried out during the Covid-19 pandemic, from May to August 2020 at the 4-star hotel in Lampung Province, Indonesia. The purpose of this study was to determine the influence of the independent variable, namely the image of the international hotel brand toward the dependent variable of guests' decisions to stay at the hotel. Primary data of the study were obtained from the results of distributing questionnaires which were carried out directly to 60 guests who were staying, as research samples and measured using a Likert scale of 1 - 4. Apart from distributing questionnaires, research data collection was also gained through observation, documentation, and literature review. All data collected were then grouped, reduced, tabulated and processed, analyzed descriptively, and statistically, in accordance with the context of the problem being studied using the SPSS 22.0 software tool.</p><p>Based on the simple linear regression analysis technique T-test (partial), R test and R square test, it was found that the value of T count (9,048) was greater than the T table (1,671), with a significance value of 0 or below the significance limit of 0.05. Both variables have a correlation coefficient of 0.765 and a coefficient of determination of 0.585. So it can be concluded that the international hotel brand image has a strong, positive, and significant influence on guest decisions to stay at the 4-star hotel in Lampung, with an effect of 58.5% while the rest, namely 41.5%, is influenced by other variables not examined in this study.</p></div><br clear="all" /><p><em> </em></p>

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