PENGARUH BIAYA OPERASIONAL DAN VOLUME PENJUALAN TERHADAP LABA BERSIH DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERATING. (Studi pada Perusahaan Manufaktur Sektor Barang Konsumsi Sub rokok yang terdaftar di Bursa Efek Indonesia Periode 2009 - 2016)

Murni Murni, Patricia Dhiana Paramita


The purpose of research to determine the effect of operational costs and sales volume on net income with corporate social responsibility (CSR) as a moderating variable
The population of this research is manufacturing company of sub-cigarette consumer goods sector listed on Indonesia Stock Exchange 2009 - 2016 period is 4 companies using purpose sampling to obtain 3 companies.
The result of research shows that partially operational cost has negative effect not significant to net profit because tcount is smaller than ttable (-0,179 <1,7613), partially sales volume have positive significant effect to net profit because tcount is bigger than ttable ( 6,094> 1,7613), simultaneous operational cost and sales volume have a significant positive effect to net income because F value count bigger than F table (73,789> 3,59). With absolute difference test, CSR strengthens the influence of operational cost to net profit because value significant 0.000 is smaller than 0.05 and CSR strengthens the effect of sales volume on net income due to a significant value of 0.000 smaller than 0.05 (0.000 <0.05).
In order to position Corporate Social Responsibility (CSR) as a form of long-term investment, not as an effort to increase profit and decrease of operational cost alone. Keywords: Operational cost, sales volume, net profit and corporate social responsibility

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