ANALISIS PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

ABSTRACT Rizki Chandra, NPM: 71210313002, Title: Analysis of the Influence of Production Costs and Operational Costs on Net Profit in Food and Beverage Companies Listed on the Indonesia Stock Exchange., Supervised by: Sri Elviani, S.E., M.Si as Supervisor I, and Shofwan Andri, S.E., M.M as Supervisor II, Thesis: 2025. This study aims to determine how much influence production costs and operational costs have on net profit both partially and simultaneously in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange. The population of this study was 36 Food and Beverage Sub Sector Manufacturing Companies Listed on the Indonesia Stock Exchange. The sample was selected using the purpose sampling method, namely 22 Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange. The analysis method in this study uses the multiple linear regression method with the help of SPSS 23 software. The results of the study indicate that production costs do not affect net profit in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange. Operational costs have a positive and significant effect on net profit in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange. Simultaneously, the variables of production costs and operational costs have a positive and significant effect on net profit in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange. Keywords : Production Costs, Operational Costs, Net Profit