PENGARUH PENDAPATAN USAHA, BIAYA OPERASIONAL DAN PERPUTARAN TOTAL AKTIVA TERHADAP LABA BERSIH PADA PT ASTRA ARGO LESTARI Tbk

Abstract

This study aims to determine the effect of business income, operating costs and total assetsturnover on net income at PT Astra Agro Lestari Tbk using multiple linear regression analysis.One of the requirements to test multiple linear regression analysis is to carry out the classicalassumption test. This is needed so that the resulting regression equation is BLUE (Best LinearUnbiased Estimator). In addition to assessing the goodness of fit of a model, the coefficient ofdetermination, F test, and t test were tested. This study uses quarterly data from 2008 to 2017 foreach research variable.The results of this study show that the business income, operational, and total assetsturnover variables have a positive effect on net income with a business income t-statistic value of4,635 and a significance level of 0,000, operating costs with a t-statistic of -3,166 and asignificance level of 0.003 , total assets turnover with a t-statistic of 8,500 and a significance levelof 0,000. In addition, it was found that the adjusted R-squared value was 0.845. This means that84.5% of the net profit movement can be predicted from the movements of the three independentvariables. While the remaining 15.5% is influenced by other variables outside the research.Keywords: Business Revenues, Operational Costs, Total Asset Turnover, Net Profit.