Year-end Sale % OFF 
Abstract
The effect of sales (X1) and operational cost (X2) variables on net profit (Y) on the 2019 LPPOM MUI Halal Award Winner Companies is Listed on the Indonesia Stock Exchange. The method used is descriptive statistics with a quantitative approach. A classic assumption test is also utilized to analyze the data and multiple linear regression analysis to determine the level of relationship or influence given by the sales and operating costs to net income. The data used are the secondary data with quantitative types of data for the period 2014-2018 with the population of this study being the company that won the 2019 Halal Award listed on the Indonesia Stock Exchange. The sampling method is purposive sampling method with the number of observations of 6 companies. The results of the study showed that sales and operating costs variables simultaneously affect net income. However, partial testing showed that sales have no effect on net income and operational costs partially affect net income. The results of the coefficient of determination indicate that net income (Y) is influenced by sales (X1) and operating costs (X2) as much as 90.1% and the rest is left influenced by other variables by 9.9%.
Highlights
(X2) variables on net profit (Y) on the 2019 LPPOM MUI Halal Award Winner Companies is Listed on the Indonesia Stock Exchange
384 The Effect of Sales and Operating Costs on Net Income of Halal Award-Winning Companies in Indonesia Stock Exchange consumers tend to choose products that have been declared lawful than the products that have not been declared lawful by the relevant authorities
The result of multiple linear regression equation is as follows: YY =− 488,835.061 − 0.48 + 0.773 The constant value (α) is −488,835.061, This means that if there is no change in of sales and operating costs to net income dependent variable, it is still worth−488,835.061, The regression coefficients for X1 have a negative value, meaning that there is no unidirectional relationship between sales (x1) and net income (Y)
Summary
(X2) variables on net profit (Y) on the 2019 LPPOM MUI Halal Award Winner Companies is Listed on the Indonesia Stock Exchange. 384 The Effect of Sales and Operating Costs on Net Income of Halal Award-Winning Companies in Indonesia Stock Exchange consumers tend to choose products that have been declared lawful than the products that have not been declared lawful by the relevant authorities. In this regard, as one of main producer of halal products, companies have the responsibility to provide halal product. The main purpose of the company’s operations is achieving the maximum net profit
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