Universal Journal of Accounting and Finance Vol. 9(3), pp. 383 - 387
DOI: 10.13189/ujaf.2021.090312
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The Effect of Sales and Operating Costs on Net Income of Halal Award-Winning Companies in Indonesia Stock Exchange

R. Aditya Kristamtomo Putra , Nana Diana ^*, Wirman , M. Nasim Harahap
Faculty of Economics, Universitas Singaperbangsa Karawang, Karawang, Indonesia

ABSTRACT

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%.

KEYWORDS
Sales, Operational Costs, Net Profit, Halal Producers

Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] R. Aditya Kristamtomo Putra , Nana Diana , Wirman , M. Nasim Harahap , "The Effect of Sales and Operating Costs on Net Income of Halal Award-Winning Companies in Indonesia Stock Exchange," Universal Journal of Accounting and Finance, Vol. 9, No. 3, pp. 383 - 387, 2021. DOI: 10.13189/ujaf.2021.090312.

(b). APA Format:
R. Aditya Kristamtomo Putra , Nana Diana , Wirman , M. Nasim Harahap (2021). The Effect of Sales and Operating Costs on Net Income of Halal Award-Winning Companies in Indonesia Stock Exchange. Universal Journal of Accounting and Finance, 9(3), 383 - 387. DOI: 10.13189/ujaf.2021.090312.