PENGARUH PENDAPATAN, BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PERUSAHAAN SEKTOR PERINDUSTRIAN

Abstract

Profit becomes the determinant of a company in measuring its performance, so that with this profit measurement it can be seen what things can affect it. This study aims to test and determine the effect of revenue and operating expenses on net profit. Industry Sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 as a population. The purposive sampling technique was used to take samples so that 20 companies were obtained that met the sample qualifications. Then the quantitative method was chosen with the use of secondary data. Based on the results of the study, it shows that partially revenue has no effect on net profit, and operational costs affect net profit partially, revenue and operational costs simultaneously affect net profit.