Indonesian Journal of Law and Economics Review
Vol 18 No 3 (2023): August
Cost Accounting

Revenue and Operational Costs Impact on Net Profit: A Quantitative Analysis
Dampak Pendapatan dan Biaya Operasional terhadap Laba Bersih: Analisis Kuantitatif


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  • Kiki Resky Ananda,
  • Mulyana Machmud*,
  • Hamida Hasan
Kiki Resky Ananda
Universitas Muhammadiyah Sidoarjo, Indonesia
Mulyana Machmud
Universitas Muhammadiyah Sidoarjo, Indonesia *
Hamida Hasan
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.v18i3.987
Published November 28, 2023
Keywords
  • Income,
  • Operational Costs,
  • Net Profit,
  • Regression Analysis,
  • Financial Impact
How to Cite
Ananda, K. R., Machmud, M., & Hasan, H. (2023). Revenue and Operational Costs Impact on Net Profit: A Quantitative Analysis. Indonesian Journal of Law and Economics Review, 18(3), 10.21070/ijler.v18i3.987. https://doi.org/10.21070/ijler.v18i3.987

Copyright (c) 2023 Kiki Resky Ananda, Mulyana Machmud, Hamida Hasan

Creative Commons License

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

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Abstract

This study aims to investigate the influence of income and operational costs on net profit at a specific organization. Employing a quantitative approach with descriptive and verificative methods, linear regression is utilized for data analysis. The results reveal a positive and significant impact of income on net profit (t = 10.629, p < 0.05), while operational costs exhibit a negative and inversely significant relationship (t = -3.707, p > 0.05). The F-test indicates both income and operational costs significantly contribute to net profit (F = 289.333, p < 0.05). This research sheds light on the intricate dynamics between financial variables, providing valuable insights for practitioners and scholars in the field.

Highlights: 

  • Quantitative Exploration: Utilizing linear regression for a thorough examination of the financial dynamics.
  • Positive Income Influence: Demonstrating a significant positive effect of income on net profit.
  • Operational Cost Dynamics: Unveiling a notable negative and inversely significant relationship between operational costs and net profit.

Keywords: Income, Operational Costs, Net Profit, Regression Analysis, Financial Impact

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