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Abstract
AbstractThis study aims to determine the effect of operating costs on net income at PT. Holcim Indonesia Tbk. This type of research is quantitative with the type of data used is secondary data in the form of the company's income statement for the last 5 years. Data analysis techniques used are operational cost analysis, simple linear regression analysis, correlation coefficient, coefficient of determination and hypothesis testing (t test 2 parties). The results showed that operational costs did not have a significant effect on net income because this t value was smaller than t table (-1.540 <2.262) with a sig value of 0.221. Based on the calculation of the correlation coefficient of 0.664 with a strong degree of entanglement and the value of the coefficient of determination of 44.1% which shows that the contribution of the influence of operating cost variables to net income is 44.1% and the remaining 55.9% is influenced by other variables not examined in this study. Keywords: Operating Costs; Net Profit
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