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PENGARUH BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN PADA BURSA EFEK INDONESIA (BEI) PERIODE 2017-2019

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ABSTRACT THE EFFECT OF OPERATING COST ON NET INCOME IN MANUFACURING COMPANIES IN FOOD AND BEVERAGE SUB-SECTOR THAT LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2017-2019 Written by: Devant Revaldo NIM: 1732012 This study aimed to determine the effect of operarting cost on net income in manufacturing comapnies in food and beverage sub sector that listed on Indonesia Stock Exchange. This research was conducted using descriptive statistical methods, correlation coefficient analysis, determination test, significance test, classic assumption test and regression analysis. The data for this study was from the annual financial statements of the food and beverage sub-sector companies that had been published by Indonesia Stock Exchange. The secondary data processed using SPSS 25th version, then concluded. The correlation coefficient for the effect of operating costs on net income was 0.893 and the value of R Square was 0.798. The results of the significance test (t test) in this study resulted in a t-count value of 12.552 > ttable 2.02108 with a significance value of 0.000 smaller than the value of α (α = 5%) where Ha in this study was accepted and Ho was rejected. So, it can be concluded that operating costs have a significant effect on net income. Keywords: operating cost, net income.