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PENGARUH BIAYA OPERASIONAL TERHADAP LABA AKUNTANSI DAN LABA FISKAL (Studi Kasus pada Industri Karoseri PT. Panca Tunggal Bersatu)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Nurani, Neneng
Subject
HB Economic Theory 
Datestamp
2018-11-30 07:47:29 
Abstract :
Neneng Nurani (1530621020) Universitas Muhammadiyah Sukabumi. The effect of Operational Cost on Accounting Profit (Counselor Gatot Wahyu Nugroho, M.AK.CA and Elan Eriswanto, SE., MM). This study aims to determine the effect of operational cost on accounting profit of case studies on PT.Panca Tunggal Bersatu Sukabumi period 2012-2016. Variable used in this research is operational cost as independent variable while accountancy profit as dependent variable. The data has been collected and then analyzed using classic assumption test, simple linear regression analysis, and coefficient of determination test (R²). The results of the classic assumption test show that the data is normally distributed and feasible to be sampled in this study, while the coefficient of determination test (R²) shows that the operational cost variable affect the accounting profit. 
Institution Info

Universitas Muhammadiyah Sukabumi