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Farid Arifin
Universitas Langlang buana
Decision Sciences, Operations Research & Management

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The Effect of Production and Sales Costs on Net Profit (Study of Pharmaceutical Companies Listed on the Indonesia Stock Exchange for the Period 2013-2021) Rarassatika Ainunnisa; Julfan Herliansyah Noor; Farid Arifin
Business Management Vol. 4 No. 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9377

Abstract

This research aims to determine the effect of production and sales costs on net   profit.   The   object   of   this   study   is   the   annual   financial   statements   of pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2021 period which were recorded by 10 companies, but only 9 companies (81 financial statements) were used as samples based on criteria that had been planned and made by researchers. The research method used in this study is a descriptive and verifiable method with quantitative approach. The analytical tools used are multiple linear regression and coefficient of determination, to test a hypothesis, namely by using the T test and the F test. Then, the data processing process of this study used the IBM SPSS Statistic 16 Program. The results of the study showed in the T test that there is a partial influence between production costs on net profit and there is an influence between sales and net profit. Based on the results of the F test simultaneously variableproduction and sales costs affect net profit.
Co-Authors Julfan Herliansyah Noor Rarassatika Ainunnisa