Determinant of net income in indonesia mining companies

This study empirically examined the impact of operational expenses, sales volume, and accounts payable on net income in Indonesian mining businesses. With a quantitative approach, this study employs both descriptive and verification approaches. Using a purposive sampling technique, 35 financial statements from 7 mining businesses were selected from a population of 100 financial statements. The results show that operational cost significantly affected net profit with negative relations, sales volume significantly affected net profit with positive relations, and payable significantly affected net profit with positive relations. The conclusion of this study states that net profit is more dominantly influenced by sales volume compared to operational costs and accounts payable. The impact of this research is that mining companies consider how to reduce operating costs and accounts payable and increase sales volume in company operations.