PENGARUH VOLUME PENJUALAN DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PRODUK MAKANAN DAN MINUMAN YANG BERLABEL HALAL DI INDONESIA PERIODE 2014-2018 (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia )

Rima Nurul Hikmah, Ismiani Aulia, Risma Nopianti, Ristiani Kartika Sari

Abstract

The study aims to determine the effect of sales volume and operational costs to the net

income in the food and beverage companies listed on the BEI 2014 -2018 amounted 16

companies. The sampling technique used in this research is purposive sampling and based on

technique the sample who have qualifications is 7 companies with 5 years period (2014-2018)

so the number was analysis is 35 samples. The analysis method used is multiple linear

regression analysis and for hypothesis used t test and f test by using software SPSS version 22.

The result of the research show that (1) sales volume has positive effect on the net income (2)

operational cost has not effect on the net income (3) sales volume and operational cost affect

to net income simultaneously.

Keywords : Sales Volume, Operational Costs, Net Profit

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