Hubungan Antara Biaya Operasional dan Laba pada PT Gudang Garam Tbk
DOI:
https://doi.org/10.30640/jumma45.v4i1.4318Keywords:
Operational efficiency, Operational Expenses, Profit before tax, Regression analysisAbstract
This study aims to analyze the effect of operational expenses on earnings before tax at PT Gudang Garam Tbk during the period under study. Analysis is carried out by quantitative methods using descriptive and associative approaches, as well as simple linear regression techniques. The data used is secondary data obtained from the company's official financial statements. Simple linear regression analysis techniques are applied to evaluate the effect of operating expenses on earnings before tax. The results showed that operating expenses had a significant influence on profit before tax with a regression coefficient of 1,230. That is, each increase in operating expenses by 1 unit will cause an increase in profit before tax of 1,230 units. In addition, earnings variability before tax can be explained by operational expenses seen from the R Square value of 0.610. This finding emphasizes the importance of managing effective operating expenses to increase profits before tax. This study also emphasized that operating expenses management is an important factor in increasing profit before tax at PT Gudang Garam Tbk. Efficiency in managing operational costs can be the key to increasing company profitability amid complex operational challenges.
References
Anthony, R. N., Hawkins, D. F., & Merchant, K. A. (2014). Accounting: Text and cases (13th ed.). McGraw-Hill Education.
Brigham, E. F., & Houston, J. F. (2019). Fundamentals of financial management (15th ed.). Cengage Learning.
Drury, C. (2013). Management and cost accounting (8th ed.). Cengage Learning.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate data analysis (8th ed.). Cengage Learning.
Horngren, C. T., Datar, S. M., & Rajan, M. V. (2015). Cost accounting: A managerial emphasis (15th ed.). Pearson Education.
Horngren, C. T., Sundem, G. L., Stratton, W. O., Burgstahler, D., & Schatzberg, J. (2014). Introduction to management accounting (16th ed.). Pearson.
Penman, S. H. (2013). Financial statement analysis and security valuation (5th ed.). McGraw-Hill/Irwin.
PT Telkom Indonesia Tbk. (n.d.). Financial statements. https://www.telkom.co.id/sites/investor-relations/en_US/page/reports-1027
Scott, W. R. (2015). Financial accounting theory.
Simamora, H. (2018). Manajemen keuangan perusahaan (Edisi Revisi). STIM YKPN Press.
Subramanyam, K. R. (2014). Financial statement analysis (11th ed.). McGraw-Hill Education.
Sugiyono. (2018). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2015). Financial accounting (10th ed.). Wiley.
White, G. I., Sondhi, A. C., & Fried, D. (2003). The analysis and use of financial statements (3rd ed.). Wiley.
Wild, J. J., Subramanyam, K. R., & Halsey, R. F. (2014). Financial statement analysis (11th ed.). McGraw-Hill Education.
Wooldridge, J. M. (2016). Introductory econometrics: A modern approach (6th ed.). Cengage Learning.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Mahasiswa Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
