ANALYSIS OF THE EFFECT OF OPERATIONAL COSTS AND REVENUE ON COMPANY’S NET PROFIT (CASE STUDY OF PT. LINGGA MARINTAMA) PERIOD OF 2021- 2023

Mas Intan Manurung¹⁾, Alberta Esti Handayani²⁾ , Gendy Priyambodho³⁾

Abstract

In determining profit, operational costs are expenses incurred during the company’s operational activities, which are included in the criteria and principles for determining revenue that need to be established by the company. Operational costs include administrative and general expenses as well as selling expenses. This research aims to determine whether there is an effect of operational costs and business revenue on net profit. The research method uses descriptive and verification methods with a quantitative approach. The results of this study indicate that partially, operational costs have an inverse effect on net profit, and revenue affects net profit, while simultaneously operational costs and revenue affect net profit