PENGARUH PENDAPATAN TERHADAP LABA BERSIH PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIC YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2021

Abstract

The discussion of this research relates to the field of accounting, namely the understanding of net income, the factors that affect net income, the position of profit in accounting and income. The variables in this study are the independent variable (income) and the dependent variable (net income). The data taken is the publication of financial statements through www.idx.co.id. The method used in this study is a quantitative method. The population in this study is the financial statements for 2018-2021 as many as 45 populations. The sample selected is data from the annual financial statements from 2018-2021 as many as 32 samples. The data analysis used in this research is simple regression analysis, termination coefficient analysis and t test.