Dampak Negatif Kerugian Penjualan dan Beban Opersional terhadap Laba Bersih pada PT Astra Agro Lestari Tbk Tahun 2018-2022

Abstract

This research was conducted with IBM SPSS version 25 to evaluate the operational and financial performance of PT Astra Agro Lestari's laboratory. Through the collection and analysis of historical data related to sales, operating expenses, and net income, this study identifies the relationship between these factors in the context of the company. Using quantitative approaches with descriptive and verifiative approaches, data were analyzed using multiple linear regression, descriptive statistics, normality tests, classical assumption tests (such as multicollinearity, autocorrelation and heteroscedasticity tests), hypothesis tests (such as T, F tests and correlation coefficients). determination), and hypothesis testing. The results of the information analysis were conducted using IBM SPSS 25, and the research findings provide a deeper understanding of the quantitative impact of these variables on the company's net income. The practical implications of the research results were also discussed to provide guidelines for PT Astra Agro Lestari's management in managing risk and developing more effective business strategies.