Pengaruh Beban Operasional dan Pendapatan Usaha Terhadap Laba Bersih Pada PT. Perkebunan Nusantara IV Medan

Abstract

This study aims to determine the effect of operating expenses and operating revenues partially on PT. Perkebunan Nusantara IV Medan. The type of research used is associative. The population used in this study is the income statement of PT. Perkebunan Nusantara IV Medan. The sample used in this study is the income statement of PT. Perkebunan Nusantara IV Medan during the 2015-2017 period. The type of data used in this study is quantitative. The data source used is sekuder data. Data collection techniques used in this study are documentation. Data analysis techniques used in this study are multiple linear regression using Statistical Package of Social Sciences (SPSS) 21. The results of the study show that operational expenses have a significant negative effect on net income and operating income has a significant positive effect on net income