Indonesian Journal of Law and Economics Review
Vol 1 No 3 (2018): May
Financial Accounting

Effect of Operating Costs, Sales Volume, Working Capital and Assets Turnover on Net Profit
Pengaruh Biaya Operasional, Volume Penjualan, Modal Kerja dan Perputaran Aktiva Terhadap Laba Bersih


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  • Ainun Fais,
  • Imelda Dian*
Ainun Fais
Universitas Muhammadiyah Sidoarjo, Indonesia
Imelda Dian
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v2i1.82
Published May 31, 2018
Keywords
  • Operating Costs,
  • Sales Volume,
  • Working Capital,
  • Asset Turnover,
  • Net Income
How to Cite
Fais, A., & Dian, I. (2018). Effect of Operating Costs, Sales Volume, Working Capital and Assets Turnover on Net Profit. Indonesian Journal of Law and Economics Review, 1(3), 10.21070/ijler.v2i1.82. https://doi.org/10.21070/ijler.v2i1.82

Copyright (c) 2018 Ainun Fais, Imelda Dian

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study aims to determine the effect of operating expenses on net income, sales volume on net income, working capital on net income, asset turnover on net income and operating costs, sales volume, working capital and asset turnover simultaneously affecting the net income of food companies and beverages listed on the IDX for the 2014-2016 period. This research is a type of quantitative research, with the number of samples used, namely 10 food and beverage companies listed on the Stock Exchange for the 2014-2016 period. The analytical tool used is the analysis of multiple linear regression tests, coefficient of determination (R2), t test, F test and classic assumption test using SPSS version 20 for windows. The results of the study show that; 1) operational costs have a significant effect on net income, 2) sales volume has a significant effect on net income, 3) working capital has a significant effect on net income, 4) asset turnover has a significant effect on net income, and operating costs, sales volume, capital work and asset turnover have a significant effect on the net income of the company and beverages on the IDX for the period 2014-2016.

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