PENGARUH BIAYA PRODUKSI, BIAYA OPERASIONAL, DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Windy Salsa Febrianti, 71200313007, Tittle : The Influence of Production Cost, Operating Cost And Sales Volume on Net Profit of Companies in The Consumer Goods Industry Sector Listed on The Indonesia Stock Exchange. Supervised By : Heny Triastuti Kurnianingsih, S.E.,M.Si, as supervisor I and Farida Khairani Lubis, S.E.,M.Si, as supervisor II. Skripsi 2023 This study aims to determine the partial and simultaneous effect of variable production costs, operating costs and sales volume on net profit. The object of this research is 56 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2020-2022. The sample was selected using the purpose sampling method, namely 25 companies in the consumer goods industry sector listed on the Indonesia stock exchange in 2020-2022.the analysis method in this study uses the multiple linear regression method with the help of SPSS 29 software. The results of this test show that production costs partially have a positive and significant effect on net income, operating costs partially have a positive and significant effect on net income, sales volume partially has a positive and significant effect on net income. While simultaneously production costs, operating costs and sales volume have a significant effect on net profit of companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2020-2022. Keywords : Net Profit , Operating Cost, Production Cost, and Sales Volume