ANALISIS BIAYA OPERASIONAL DAN PERPUTARAN PERSEDIAAN TERHADAP LABA BERSIH DENGAN VOLUME PENJUALAN SEBAGAI VARIABEL MODERATING (Pada Perusahaan Manufaktur Sub Sektor Kosmetik dan Keperluan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Nur Islamiyah, Rita Andini, Abrar Oemar


The purpose of this study was to determine the analysis of operational costs and inventory turnover to net income with sales volume as a moderating variable. The study population was a manufacturing company for cosmetic and household necessities listed on the Indonesia Stock Exchange for the period of 2012-2016 which amounted to 6 companies with purpose sampling so that a sample of 5 companies was obtained. The results of this study are partially operational costs have a positive and significant effect on net income proven sig value 0,000 <0,05, partially turnover inventory has a positive and insignificant effect on net income proven sig value 0,864> 0,05, simultaneously operating costs and Inventory turnover has a significant effect on net income as shown in the sig value of 0.000 <0.05. Sales volume moderates the effect of operational costs on net income as proven by 0.016 sig value <0.05, sales volume does not moderate the effect of inventory turnover on net income proven sig value of 0.184> 0.05.
It is expected that the company will increase its sales volume because it is proven to have a positive influence on net income. Keywords: operational costs, inventory turnover, net income, and sales volume

Full Text:



  • There are currently no refbacks.