Pengaruh Biaya Operasional, Tingkat Inflasi, Dan Efisiensi Operasional Terhadap Laba Bersih Perusahaan Jasa Sektor Logistik Dan Transportasi

Abstract

For logistics and transportation service firms listed on the Indonesia Stock Exchange (IDX), this research intends to examine the impact of operating expenses, inflation rates, and operational efficiency on net income throughout the 2020–2024 timeframe. Since net income is the primary measure of a company's profitability, these variables were chosen because they are thought to be significant elements that might impact financial success. In this work, multiple linear regression analysis is used in conjunction with a descriptive quantitative methodology. The yearly financial reports of six businesses chosen using purposive selection approaches served as the secondary data source. The SPSS software was used to perform data analysis procedures. According to the study's findings, net income is significantly and favorably impacted by the rate of inflation. On the other hand, net income is not much impacted by operational expenses or efficiency. At the same time, there is no discernible impact of the three independent variables on net income. This demonstrates that external factors like inflation have a greater influence on net income in the context of logistics and transportation firms than some internal issues.