ANALISIS PENDAPATAN USAHA DAN BEBAN OPERASIONAL TERHADAP LABA BERSIH PT. ELNUSA TBK.

Abstract

This study aims to determine whether operating income (X1) and Operating Expenses (X2)both partially and simultaneously have a significant effect on net income at PT. Elnusa, Tbk,which is listed on the Indonesia Stock Exchange (IDX).The data analysis method used is the classic assumption test, multiple linear regressionanalysis and hypothesis testing with the E-Views 8 program. The data used in this study issecondary, by collecting quarterly financial statements of PT. Elnusa Tbk in the form of balancesheet and income statement from 2010 to 2017 which are listed on the Indonesia Stock Exchange.The sample used in this study is quarterly financial statements in the form of a balance sheet andincome statement of PT. Elnusa Tbk in 2010 until 2017.F test results in this study have a coefficient value of 51.41160 with a prob (F-statistic) of0.0000.000 <0.05. This result means that the independent variables (operating income andoperating expenses) simultaneously or jointly have a significant effect on the company's net profit.The t-test results partially show the level of significance obtained from the independent variablewhich is business income (X1) 0.0000 and operating expenses 0.0000. This shows that operatingincome and operating expenses have a significant effect on the company's net profit.Based on the results of the study, the researchers suggest that investors should pay attentionto the value of operating expenses before making a decision to invest, so they can achievemaximum profit. For further researchers, it should add or multiply independent variables that arestill based on financial statements other than those used in this study while still based on previousstudies.Keywords: Operating Income, Operating Expenses and Net Profit.