Universitas Bhayangkara Jakarta Raya

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Pratiwi Nila Sari, PNS and Cahyadi Husadha, CH and Ery Teguh Prasetyo, ETP (2021) Net Sales Cost of Goods Sold Other Expense dan Income Tax Expense-Net Atas Output Laba Bersih. Jurnal Kajian Ilmiah, 21 (1). ISSN 1410-9794

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Abstract

This study aims to determine the specific influence between the independent variables and the dependent variable either partially or simultaneously. This study was conducted to analyze previous research with similar research objects at the Food & beverages Sub-Sector Companies listed on the Indonesia Stock Exchange. This is done in order to match accounting theory and practice that is applied properly and correctly in other forms of business that have a mission to improve financial performance such as these companies on the IDX. The method in this research is quantitative statistics with a probability sample in the form of purposive sampling. The stages are to determine the population and sample independently, and then process them using a data processing tool called Eviews version 9 to the classical assumption test and hypothesis testing. The results obtained partially for the Net Sales hypothesis test (x1) has no effect because it has a probability value of 0.3497, for Cost of Goods Sold (x2) has an effect because it has a probability value of 0.000, for Other Expenses (x3) has an effect because it has a value probability of 0.000, and for Net Tax Expense (x4) has an effect because it has a probability value of 0.000. Meanwhile, simultaneously, Net Sales (x1), Cost of Goods Sold (x2), Other Expenses (x3), Net Tax Expenses (x4) have an effect. This can be seen in the table above which shows the Prob F-statistic of 0.000000. Keywords: Net Sales, Cost Of Goods Sold, Other Expense, Income Tax Expense-Net, Net Income

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Pratiwi Nila Sari
Date Deposited:	23 Aug 2021 06:42
Last Modified:	23 Aug 2021 06:42
URI:	http://repository.ubharajaya.ac.id/id/eprint/10189

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