Pengaruh Biaya Operasional, Pendapatan Penjualan dan Pajak Terhadap Sisa Hasil Usaha pada Gabungan Koperasi Pegawai RI Sumut

Abstract

The purpose of the research is to find out the effect of operational costs, sales volume and taxes on the residual results of operations at the Indonesian Employees Cooperative Association of North Sumatra. This type of research is causal associative research. Population of all remaining business results from January 2013 to December 2017. The sample for this study is the statement of financial position and the statement of comprehensive income in the Indonesian Employees Cooperative Association of North Sumatra from January 2013 to December 2017. Types of data used are quantitative data and the data source is secondary data. The data collection technique used is documentation. Data analysis techniques in the study are the classic assumption test, multiple linear regression test and hypothesis test. From the results of hypothesis testing conducted, partially shows that the t value of the variable operational cost is 2,213 and t table is 2,119 so that t count > t table (2,213 > 2,119) so that it can be concluded that the operational cost variable has a positive and significant effect on the remaining business results . The p-value in column sig 0.001 < 0.005 means that it is significant. The t value of the Sales Volume variable is 2,378 and the t table is 2,119 so that t count > t table (2,378 > 2,119) so that it can be concluded that the Sales Volume variable has a positive and significant effect on the residual income from operating results. The p-value in column sig 0.000 < 0.005 means that it is significant. The t value of the Tax variable is 2,206 and t table is 2,119 so that t count > t table (2,206 > 2,119) so that it can be concluded that the tax variable has a positive and significant effect on the residual income from the results of operations. The p-value in column sig 0.000 < 0.005 means that it is significant. then simultaneously the variable operational costs, sales volumes and taxes have a positive and significant effect on the residual variables operating results.