PENGARUH BIAYA OPERASIONAL TERHADAP LABA BERSIH DENGAN PERPUTARAN PERSEDIAAN SEBAGAI VARIABEL PEMODERASI

Abstract

Net profit is one of the components in the measurement of the success of the company. The magnitude of operating cost which has been issued by the company is one of the factors which influence the net profit of the company. Moreover, the inventory turnover has influence to the correlation between the operating cost and net profit. The purpose of this research is to find out the influence of operating cost to the net profit on UD. XYZ, and to find out the influence of operating cost to the net profit when inventory turnover moderates the net profit on UD. XYZ. The research data is taken from 2012 to 2014. The statistics method has been carried out by using SPSS 20 program for windows and the data has been analyzed by using Moderated Regressions Analysis (MRA). It can be concluded from the result of the research that the operating cost has unidirectional correlation to the net profit with the negative direction which means that when operating cost is getting low, the net profit is getting high and vice versa. Meanwhile, the inventory turnover as the moderation variable has negative influence to the operating cost and the net profit. It means that when inventory turnover is getting low, it does not have any strong influence to the enhancement of the net profit. The fluctuation of operating cost will have influence to the net profit if it is pushed by high turnover of inventory.
Keywords: operating cost, inventory turnover, net profit.