Analisis Pengaruh Penerimaan Total dan Biaya Operasional Terhadap Laba Usaha Karet di Perseroan Terbatas Perkebunan Nusantara III (Persero)

Abstract

Rubber plant in Indonesia was first introduced to the society in the Dutch colonial era (1864), people who first introduced rubber in Indonesia named Hofland, rubber that brought to Indonesia as one of the collection of plants in the botanical garden Bogor. The main purpose of this study is to determine the effect of total revenue on operating income, the effect of operating costs on operating income and the effect of total revenue and operating costs on the profit of rubber in PT. Perkebunan Nusantara III (Persero) for the period of January 2014 until December 2016. Based on the results of research known that the total revenue (X1) is positive and significant this is in accordance with the hypothesis, operational costs (X2) are negative and significant this is in accordance with the hypothesis and total revenue and operational costs together significant effect on earnings business. On the basis of such matters, then the management Party should increase the attention to total revenue and operating expenses to increase operating profit.