scholarly journals ANALYSIS OF COST OF SALES AND SALES ON NET INCOME

2021 ◽  
Vol 9 (1) ◽  
pp. 133
Author(s):  
Muchamad Pahmi Ramdhani
Keyword(s):  
Regression Analysis ◽  
Literature Review ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Net Income ◽  
Test Analysis ◽  
Retail Trading ◽  
The Cost

This study aims to analyze The cost of sales and sales of net income in retail trading companies listed on the Bursa Efek Indonesia. The population and sample in this study are the financial statements of 12 retail trading companies listed on the Bursa Efek Indonesia for the period 2016-2018. This research technique uses classic assumption test, multiple linear regression analysis, hypothesis test and determination coefficient test. The collection technique uses the documentation and literature review methods. And after the data was collected, the test analysis in this study was carried out with the help of IBM SPSS 26 for Windows. Based on the results of the F test that The cost of sales and sold together has a simultaneous effect on net income in 12 retail trading sub-sector trading companies listed on the Bursa Efek Indonesia.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI LABA BERSIH PADA PERUSAHAAN INDUSTRI ROKOK YANG TERDAFTAR DI BEI

2020 ◽  
pp. 1117
Author(s):  
Shella Putri Yulistiani ◽  
Gusganda Suria Manda
Keyword(s):  
Stock Exchange ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Production Costs ◽  
Net Income ◽  
The Cost ◽  
Positive Effect

ABSTRACT This study uses descriptive analysis and verification with quantitative approach that is 3 tobacco company listed on the Stock Exchange. Data obtained are secondary data from the annual of financial statements consists of  income over 11 years, ie the year 2009 to 2019. Technical analysis of data used is the technique of multiple linear regression analysis. Based on the results of this study showed that the cost of production and a significant positive effect on net income, Showed the operational costs do net mean a net income. Showed the sales determined net income.   Keywords: Production Costs; Operating Costs; Sales; Net Income   ABSTRAK Penelitian ini menggunakan metode analisis deskriptif dan verifikatif dengan pendekatan kuantitatif yaitu 3 perusahaan rokok yang terdaftar di BEI. Data yang diperoleh adalah data sekunder berupa laporan keuangan tahunan selama 11 tahun, yaitu tahun 2009-2019. Teknis analisis data yang dipergunakan adalah teknik analisis regresi linier berganda. Berdasarankan hasil penelitian ini menunjukan bahwa biaya produksi berpengaruh dan signifikan terhadap laba bersih. Biaya operasional tidak berpengaruh terhadap laba bersih. Penjualan berpengaruh terhadap Laba Bersih.   Kata kunci: Biaya Produksi; Biaya Operasional; Penjualan; Laba Bersih  

scholarly journals Pengaruh Rasio Keuangan Terhadap Harga Saham Industri Otomotif dan Komponen di Bursa Efek Indonesia

2019 ◽  
Vol 5 (2) ◽  
pp. 10
Author(s):  
Sheila Silvia Permatasari ◽  
Mukaram Mukaram
Keyword(s):  
Regression Analysis ◽  
Stock Prices ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Study Data ◽  
Automotive Sector

This study aims to asses influence the financial ratios of stock prices on issuers of automotive sector companies and components listed on the Indonesia Stock Exchange period 2011-2016. This study is a documentation study, where the data used is a secondary data obtained from company reports that have been available. The population in this research is all companies of automotive sector and components listed in IDX and reporting company's finance in period 2011-2016. From a total of 13 companies, 12 companies were taken as samples because one company did not meet the requirements of the financial statements for the period in this study. Data analysis was done by multiple linear regression analysis and hypothesis test by using t test and F test. 

scholarly journals Persepsi Jamaah Mengenai Fasilitas dan Biaya dalam Memilih Jasa Umroh

2019 ◽  
Vol 3 (2) ◽  
pp. 68-75
Author(s):  
Nurali Agus Najibul Zamzam ◽  
Udik Jatmiko
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Reliability Test ◽  
Sampling Techniques ◽  
Validity And Reliability ◽  
Test Analysis ◽  
Analysis Techniques ◽  
The Cost

This research aims to analyze and determine the effect of the facilities and costs of umrah travel on the choosing decision PT Uda CS Holidays Indonesia both partially and simultaneously. The population in this study is 612 pilgrims using non probability sampling techniques with accidental sampling as the approach. The data analysis techniques used are: (1) Validity and Reliability test, (2) Multiple Linear Regression Analysis, (3) F Test Analysis, (4) T-Test, and (5) Determinant Coefficient Test. The result of data analysis can be concluded as follows: (1) There is no partial positive and significant effect between the umrah facility variable on the choosing decision the Umrah package at PT Uda CS Holidays Indonesia (2) There is a positive and significant effect partially between the variable costs of umrah travel on the choosing decision Umrah package at PT Uda CS Holidays Indonesia. (3) Umrah facilities and the cost of joint umrah arrangements have a positive and significant effect on the choosing decision the Umrah package at PT. Uda CS Holidays Indonesia

scholarly journals PENGARUH RASIO PROFITABILITAS DAN ASSET GROWTH TERHADAP NET INCOME PADA KLUB SEPAK BOLA ARSENAL FC

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Karjiman Rahim ◽  
Ahmad Subaki ◽  
Sumardi Sumardi
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Net Income ◽  
Return On Assets ◽  
Analysis Techniques ◽  
Negative Effect ◽  
Asset Growth ◽  
Positive Effect

Abstract: This study aims to determine how the influence of return on assets, assets growth on net income. The data was obtained from the financial statements of the Arsenal FC football club which was published on the Arsenal FC soccer club website during the quarter of 2003 to the quarter of 2017 and processed using SPSS 25 software. The processing and data analysis techniques used in this study is data multiple linear regression analysis,The results of this study indicate that return on assets is partial and significantly positive effect on net income. Assets growth has a partial and significantly negative effect on net income). Keywords; Return on Assets, Assets Growth, Net Income, FC Arsenal. Abstrak: Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh return on assets, assets growth terhadap net income. Metode yang digunakan dalam penelitian adalah metode deskriptif dengan pendekatan metode studi kasus. Data diperoleh dari laporan keuangan klub sepakbola Arsenal FC yang publikasi dari situs klub sepakbola Arsenal FC selama triwulan tahun 2003 sampai triwulan dengan 2017 dan diolah menggunakan software SPSS 25. Teknik pengolahan dan analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda.Hasil dari penelitian ini menunjukkan bahwa return on assets berpengaruh positif secara parsial dan signifikan terhadap net income. Assets growth berpengaruh negatif secara parsial dan signifikan terhadap net income. Kata kunci: Return on Assets, Assets Growth, Net Income, Arsenal FC.

PENGARUH KUALITAS PELAYANAN DAN WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN DI KAFE POTRET MEDAN

2019 ◽  
Vol 13 (2) ◽  
pp. 199
Author(s):  
Asrye Tutur Sinaga ◽  
Nurul Wardani
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Word Of Mouth ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Quality Data ◽  
Purchasing Decisions ◽  
Study Hypothesis

AbstrakPenelitian ini bertujuan untuk mengetahui dan dapat menjelaskan pengaruh Kualitas Pelayanan dan Word Of Mouth terhadap Keputusan pembelian di Kafe Potret Medan. Populasi dalam penelitian ini adalah 700 orang ditentukan dari jumlah pengunjung Kafe Potret Medan dalam kurun waktu satu minggu, dan sampel yang digunakan berjumlah 88 pengunjung. Sedangkan tehnik pengumpulan data menggunakan angket (kuesioner) dan pengujiannya yaitu uji kualitas data dan uji asumsi klasik.Pengujian hipotesis menggunakan analisis regresi linier berganda, uji F, uji t, dan uji R2. Hipotesis penelitian dimensi Kualitas Pelayanan dan Word Of Mouth secara parsial terhadap Keputusan Pembelian diterima jika t hitung > t tabel dengan tingkat signifikan 0.05.Nilai t tabel dalam penelitian ini 1,662. Nilai t hitung variabel X1 sebesar 1,990 t hitung  > t tabel maka hipotesis diterima, nilai t hitung variabel X2 sebesar 2,628 t hitung > t tabel maka hipotesis diterima. Dari 2 variabel, variabel Word Of Mouth yang paling dominan mempengaruhi Keputusan Pembelian  sebesar 2,628. Kata Kunci : Kualitas Pelayanan, Word Of Mouth, Keputusan Pembelian AbstractThe purpose of this study is to identify and able to explain the influence of Service Quality and Word Of Mouth to Purchasing Decisions of Kafe Potret Medan. The population in this study were 700 people from visitors Kafe Potret Medan in one week, and the samples used were 88 visitors. While the techniques of data collection using the questionnaire and use the test of quality data and classical assumption. The hypothesis test uses multiple linear regression analysis, F test, R square and t test. The study hypothesis was partially of Service Quality and Word Of Mouth dimension to  Purchasing Decisions is acceptable if t hitung > t tabel with a significant level 0.05. The t tabel value in this study 1.662. The t hitung X1 is 1.990 that mean t hitung > t tabel then the hypothesis is accepted, t hitung X2 is 2.628 that mean t hitung > t tabel then the hypothesis is accepted. From 2 variables fascination that the most dominant variable for Purchasing Decisions is Word Of Mouth of 2.628. Keywords : Service Quality, Word Of Mouth, Purchasing Decisions

scholarly journals Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Bersih

2021 ◽  
Vol 4 (2) ◽  
pp. 731-740
Author(s):  
Ester Meafrida Wati Pasaribu ◽  
Nanu Hasanuh
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Production Costs ◽  
Operating Costs ◽  
Net Income ◽  
Analysis Method ◽  
Operational Costs

The purpose of this study is to determine the effect of production costs and operating costs on net income in the consumer goods industry sector for the 2015-2019 period. The sample selection uses a sampling technique. In order to obtain a sample of 15 companies and a total of 75 data. The regression analysis analysis method used is multiple linear regression analysis through classical assumption tests and hypothesis testing. Based on the results of this study indicate that partially production costs have an effect on net income and other research results partially operational costs have a significant effect on net income. Simultaneously, production costs and operating costs have a significant influence on net income Keywords: Production Costs, Operational Costs, and Net Profits

scholarly journals Inpatient Patient Satisfaction Influenced By Core Service Quality And Peripheral Service Quality (Study At Dr. SOEGIRI Hospital In Lamongan Regency)

2021 ◽  
Vol 12 (2) ◽  
pp. 98-103
Author(s):  
Mesra Surya Ariefin
Keyword(s):  
Regression Analysis ◽  
Patient Satisfaction ◽  
Linear Regression ◽  
Literature Review ◽  
Service Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Review Analysis ◽  
Core Service ◽  
Quality Study

This study aims to examine and analyze the effect of core service qualityand peripheral service quality on Patient Satisfaction at RSUD Dr.Soegiri Lamongan. The number of samples in this study were 36patients RSUD Dr. Soegiri Lamongan. Data collection techniques usingquestionnaires, interviews, and literature review. Analysis of the data inthis study is multiple linear regression analysis using SPSS 26 software.The results of this study indicate that core service quality and peripheralservice quality have a significant effect on Patient Satisfaction inpatientDr. Soegiri Lamongan in parallel or simultaneously

scholarly journals PENGARUH INFLASI DAN KURS TERHADAP UJRAH DALAM PEMBIAYAAN MUSYARAKAH MUTANAQISAH PADA PT. BANK MUAMALAT INDONESIA, TBK CABANG PEMATANGSIANTAR

2015 ◽  
Vol 1 (1) ◽  
pp. 86
Author(s):  
Nuri Aslami
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Linear Regression Analysis ◽  
Field Research ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Independent Variables ◽  
Qualitative Approaches ◽  
Independent Variable

<p>This study aims to determine how the effects of inflation and exchange rate against <em>ujrah</em>, <em>musyarakah</em>, <em>mutanaqisah</em> PT Bank Muamalat Indonesia, Tbk Branch Pematang Siantar. This research is a field research using quantitative and qualitative approaches. The data used are secondary data, ie., data obtained from the Central Statistics Agency report, Report of Bank Indonesia, and the financial statements of PT Bank Muamalat Indonesia, Tbk Branch Pematang Siantar. The data were processed using SPSS 16. The analysis used is multiple linear regression analysis. The results showed that the inflation and the exchange rate (the independent variable) affects <em>ujrah</em> in <em>Musharaka</em>h financing <em>mutanaqisah</em> (dependent variable). The independent variables in this study could explain the change by 3.4% and the rest (96.6%) is explained by other variables beyond the variables used. Partially, the level of significant 5% and t <sub>table</sub> of 2034, inflation and exchange rate does not significantly affect the <em>Musharakah</em> financing <em>ujrah</em> <em>mutanaqisah</em>. This is demonstrated by the t <sub>value</sub> inflation of 0. 489 and t<sub>exchange</sub> rate of 0899.</p>

scholarly journals THE EFFECT OF FIRM SIZE AND LEVERAGE ON VALUE OF THE FIRM (EMPIRICAL STUDY ON BUMN LISTED IN INDONESIAN STOCK EXCHANGE 2012 - 2017)

2019 ◽  
Author(s):  
novi yanti
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination

This study aims to determine affect of size and leverage on firm value of BUMN companies listed on the Stock Exchange in 2012-2017 either partially or simultaneously. The population in this study are all of BUMN companies listed on the Stock Exchange from 2012-2017, which amounted to 20 companies. The sample is in the form of selected BUMN company financial statements with certain criteria from 2012-2017. The analytical method used is multiple linear regression analysis and coefficient of determination. Hypothesis testing uses t test and F test. The results of multiple linear regression analysis indicate that firm size has a negative effect on firm value. Leverage has a positive effect on firm value. The results of the partial hypothesis test indicate that size has a significant effect on firm value while leverage does not have a significant effect on firm value. Simultaneously size and leverage have a significant effect on firm value. The contribution of size and leverage to company value is 43.8% and the remaining 56.2% is influenced by other variables.

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

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