Perubahan Biaya Operasional Dan Jumlah Penjualan Terhadap Laba Bersih Sebelum Dan Pada Masa Pandemic Covid-19 (Studi Pada PT. Nuansa Ilham Prima Sukabumi)

Abstract

AbstrakTujuan dilakukannya penelitian ini untuk mengetahui pengaruh perubahan Biaya Operasional dan Jumlah Penjualan terhadap Laba Bersih Pada PT. Nuansa Ilham Prima Sukabumi sebelum dan pada masa pandemic Coronavirus Deseas (COVID-19). Rancangan dalam penelitian ini menggunakan penelitian non eksperimen atau menggunakan metode ex-post facto. Populasi dalam penelitian ini adalah laporan laba rugi, sampel yang digunakan adalah laporan keuangan laba rugi selama 42 periode pelaporan. Teknik pengumpulan data diperoleh secara sekunder. Metode analisis data yang digunakan adalah uji asumsi klasik, analisis koefisien determinasi, regresi linear berganda dan untuk menguji hipotesis digunakan uji t dan uji F. Hasil penelitian menunjukkan bahwa sebelum dan pada masa terjadinya COVID-19 perubahan biaya operasional dan jumlah penjualan secara simultan berpengaruh positif dan signifikan terhadap laba bersih pada PT. Nuansa Ilham Prima Sukabum, baik secara parsial maupun secara simultan.Kata kunci : Biaya Operasional; Jumlah Penjualan; dan Laba Bersih . AbstractThe purpose of this research is to determine the effect of changes in Operational Costs and Total Sales on Net Income at PT. Nuansa Ilham Prima Sukabumi before and during the pandemic Coronavirus Deseas (COVID-19). The design in this study used non-experimental research or used ex-post facto methods. The population in this study is the income statement, the sample used is the financial statement of income for 42 reporting periods. The data collection technique was obtained secondary. The data analysis method used is the classical assumption test, analysis of the coefficient of determination, multiple linear regression and to test the hypothesis using the t-test and F test. The results showed that before and during the COVID-19 occurrence, operational costs and sales were changed simultaneously have a positive and significant effect on net income at PT. Nuasna Ilham Prima Sukabumi, both partially and simultaneously.Keywords: Operational Costs, Total Sales and Net Profits

The Effect of Profitability and Liquidity on Dividend Policy

“…The research design in this study is non-experimental research, quantitative research methods (as conducted, Susetyo et al, 2021;Susetyo et al, 2021). Purposive sampling is selected for sampling.…”

“…Profit is one of the company's main goals that accompany its sustainable survival (Firmansyah et al, 2020). Economically, profit is the net profit obtained from economic activities and events that occur in its operations (Susetyo et al, 2021;Firmansyah, Suryana, et al, 2021). Profit plays an important role because profit can measure financial performance, as well as being one of the indicators of the success of a company that is in a healthy condition (Grigoroudis et al, 2012).…”

Organizational Performance: Motivation and Discipline

“…Penelitian kuantitatif merupakan pendekatan untuk menguji teori objektif dengan menguji hubungan antar variabel (Creswell, 2014;Firmansyah et al, 2020). Penelitian eksplanatori sebagai penelitian yang mempelajari hubungan antara dua atau lebih variabel melalui pengujian hipotesis yang diajukan (Cooper et al, 2014;Susetyo et al, 2021).…”

Impact of Organizational Culture and Discipline on Employee Performance: A Study of Cooperative Members

“…Quantitative research is an approach to test objective theory by testing the relationship between variables (Creswell, 2014;Firmansyah et al, 2020). Explanatory research as a study that studies the relationship between two or more variables through testing the proposed hypothesis (Cooper et al, 2014;Susetyo et al, 2021).…”