THE ANALYSIS OF INFLUENCE OF OPERATING EXPENSES TOWARD NET REVENUE AND INCOME IN TELECOMMUNICATION INDUSTRY
This research is conducted to observe the financial performance of telecommunications companies in Indonesia through analyzing the financial statements that are already published. The first estimination is that sales and marketing expense is the one that push companies sales. But through the analysis, it is proven that the estimination cannot be used for all telecomunication companies. Companies sales is not as high as the sales and marketing expenses spent by the companies. In this research, other components of operating expenses are observed to find other expenses controbution toward companies sales and income. All data are collected from each companys financial statement to be input and analyzed. All of data analysis is done usingmultiple regression analysis to find the best equation models for each companys net revenue, income, and net income. The conclusion of this research are sales and marketing as one component of operating expenses gives controbution to telecommunication companys net revenue, income and net income, especially for PT. Indosat and PT. Excelcomindo. Maintance gives contribution to all telecomunication companies observed, except PT. Telkom. While sallary and employee benefit gives contribution only to companys net revenue, income, and net income of PT. Bakrie Telcom. Advertising and promotion gives controbution to PT. Excelcomindo and PT. Mobile-8.
Keywords : net revenue, income, operating expenses, multiple regressions.
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