The Effect of Sales and Operating Costs on Net Income of Halal Award-Winning Companies in Indonesia Stock Exchange

Autor:	M. Nasim Harahap, Nana Diana, R. Aditya Kristamtomo Putra, Wirman
Rok vydání:	2021
Předmět:	Net profit education.field_of_study Descriptive statistics Population Nonprobability sampling Stock exchange Net income Accounting Rest (finance) Econometrics Business Operational costs education Finance
Zdroj:	Universal Journal of Accounting and Finance. 9:383-387
ISSN:	2331-9720 2331-9712
DOI:	10.13189/ujaf.2021.090312
Popis:	The effect of sales (X1) and operational cost (X2) variables on net profit (Y) on the 2019 LPPOM MUI Halal Award Winner Companies is Listed on the Indonesia Stock Exchange. The method used is descriptive statistics with a quantitative approach. A classic assumption test is also utilized to analyze the data and multiple linear regression analysis to determine the level of relationship or influence given by the sales and operating costs to net income. The data used are the secondary data with quantitative types of data for the period 2014-2018 with the population of this study being the company that won the 2019 Halal Award listed on the Indonesia Stock Exchange. The sampling method is purposive sampling method with the number of observations of 6 companies. The results of the study showed that sales and operating costs variables simultaneously affect net income. However, partial testing showed that sales have no effect on net income and operational costs partially affect net income. The results of the coefficient of determination indicate that net income (Y) is influenced by sales (X1) and operating costs (X2) as much as 90.1% and the rest is left influenced by other variables by 9.9%.
Databáze:	OpenAIRE
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