Pengaruh Penjualan dan Biaya Operasional terhadap Laba Bersih (Studi Empiris pada CV Dian Ayu Setiabudi Brebes pada Tahun 2021-2023)

Abstract

The purpose of this study is to find out and analyze the effects: sales on net profit, operational costs on net profit, and sales and operating costs simultaneously on net profit. The population in this study is CV financial statements. Dian Ayu. The sample taken from the financial statements section for 3 years was 63 data. The data used is secondary data. Hypothesis testing uses SPSS with methods, classical assumptions and regression tests. The results of the study show that: partial sales have a significant effect on net profit with a sig value of 0.010, partial operational costs have a significant effect on net profit with a sig value of 0.000, and sales and operating costs simultaneously have a significant effect on net profit with a sig value of 0.000 with an influence value of 35.5%, the remaining 64.5% is influenced by other factors.