PENGARUH PENDAPATAN DAN BIAYA OPERASIONAL TERHADAP SISA HASIL USAHA : PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) HARAPAN MANCAK PERIODE 2009-2018

Abstract

Abstract: This study aims to determine the effect of income and operating costs on the residual income of the Republic of Indonesia Employee Cooperative (KPRI) 2009-2018. The population in this study is the amount of income, operational costs and residual results of operations for the last ten years (2009-2018), as well as being the sample in the study. The data analysis method of this research is descriptive statistical analysis, classical assumption test, multiple correlation analysis, multiple linear regression analysis, coefficient of determination, and data processing using SPSS 21.0 for windows. Based on the research results, the simultaneous test results of Income and Operating Costs jointly affect the remaining results of the business. The partial test for income has no effect on the residual results of operations and for operating costs affects the residual results of operations.