PENGARUH BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 – 2017

Abstract

The main objective of the research is to find out the influence of operational cost to net profit at LQ 45 companies in Bursa Efek Indonesia. The method used in this research was a quantitatif descriptive. The data collection was used in this research was done by documentation, and literature study. The data which used was income statement company, menwhile the technique used to analize the data were the normality test, coefficient of autocorrelation, coefficient of heteroscedasticity, coefficient hypotesisn ( coefficient T), simple linear regression analysis and coefficient of determination. Based on the results of this study showed that t value 11,609 ( t value 11,609 > t table 2,010) and a sig value of 0,00 < 0,05. Thus is rejected. This means that there is a significant influence on Operating Costs on Net Profit for LQ 45 Companies Bursa Efek Indonesia period 2015 – 2017.