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PENGARUH BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL PADA PT. SEPATU BATA TBK. PERIODE 2011-2015

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ABSTRACT PENGARUH BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL PADA PT. SEPATU BATA TBK. PERIOD 2011-2015 Written by: Josua Tambok NIM: 1232062 This research aims to understand how the operational costs , how operaional income , and how the influence of the operational costs of operational against earnings on pt .Brick tbk shoes .Methods used in this research is a method of descriptive namely data is collected through the state of being actual , analyzed , later taken a conclusion .The analysis used is linear regression analysis , koefisiensi kolerasi analysis , test the hypothesis , koefisiensi determination .A population that used in this research was PT. Sepatu Bata Tbk selected from the annual financial report and profit and loss statement. From the testing regression analysis linear y = -32.773.720 + 0,3576x which every the changes that occurred on the variables of launching will be affecting the results of y. And the calculation on analysis koefisiensi kolerasi r = 0,6683 when the income operational have a strong impact and positive on operational income .While the hypothesis where thitung of 1,5560 smaller than ttabel of 2,533 where ho received and ha rejected .Unttuk test results koefisiensi determination having contribution of 44 % and the rest influenced by other factors . Keywords: operating cost, operating income