PENGARUH BIAYA OPERASIONAL DAN ARUS KAS TERHADAP PROFITABILITAS PADA PERUSAHAAN FOODS AND BEVERAGES DI BURSA EFEK INDONESIA PERIODE 2016-2018

  • Ida Rohaida STIE Banten

Abstract

The study uses a quantitative approach with descriptive and causality methods. The population in this study were all food and beverages companies listed on the Indonesia Stock Exchange in the 2016-2018 period as many as 18 companies. The sampling technique in this study used a purposive random sampling technique and the samples taken in the study were 5 companies. For the method of data analysis using Multiple Linear Regression Analysis and Multiple Correlation Analysis. The results showed hypothesis 1; Operating costs have a significant effect on profitability; Hypothesis 2; Cash flow has no significant effect on profitability; Hypothesis 3; Operating costs and cash flow simultaneously do not have a significant effect on profitability.

Published
2020-01-30