Interest Expenses Drive Record Net Profits, Income Impact Weak
The study looked at how income, operating expenses, and interest expenses affect net profit. Data from PT Citra Marga Lintas Jabar's financial reports from 2018-2021 was analyzed. The findings show that income, operating expenses, and interest expenses all impact net profit. Income had a weak negative effect, while operating expenses and interest expenses had positive effects. Together, these factors strongly influence net income, with 82.81% of the variation explained.