Pengaruh Volume Penjualan dan Biaya Operasional Terhadap Laba Bersih Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016)

Abstract

The purpose of this study was to determine the effect of the volume of sales and operating expenses to net income both partially or simultaneously. This study tested the hypothesis that there is a volume of sales and operating expenses to net income). The method used is the method of linear regression regression. the results showed that for the variable sales volume has no effect on net income, variable operating costs have an effect on net income. Meanwhile, the simultaneous effect of the volume of sales and operating expenses to net income with a coefficient of determination(adjustedR2)obtained at .842. It this means that the independent variable (volume of sales and operating expenses) were able to explain the company's net profit by 84%, while the rest of 100% - 84% = 16% is explained by other factors than the studied variables that affect the company's net profit. Limitations of this study is only examined the effect of volume of sales and operating expenses to net income. While other variables that affect net income is expected to be further investigated by researchers.