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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Teika Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business SULTANIST: Jurnal Manajemen dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Coopetition : Jurnal Ilmiah Manajemen Jurnal Scientia Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) INTELEKTIVA Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) EKONOMIKA45 Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Journal Transformation of Mandalika Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Audit dan Perpajakan Innovative: Journal Of Social Science Research Jurnal Ekonomis Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Journal of Media, Sciences and Education
Lorina Siregar Sudjiman
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Jurnal Scientia

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THE EFFECT OF COST OF GOODS SOLD ON NET PROFIT IN BASIC INDUSTRIAL AND CHEMICAL MANUFACTURING COMPANIES LISTED ON THE IDX Esra Supriyani; Lorina Siregar Sudjiman
Jurnal Scientia Vol. 12 No. 02 (2023): Education, Sosial science and Planning technique, edition March-May 2023
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i02.1401

Abstract

Problem faced by researcher include: 1) How much cost of goods sold growth in basic and chemical industrial companies listed on IDX in 2020-2021? 2) How much is the growth of net profit in basic and chemical industrial companies listed on IDX in 2020-2021? 3) How much influence cost of gods sold on net income in the basic and chemical industry in 2020-2021? With the aim of knowing and analyzing 1) The magnitude of the development of the main costs in basic and chemical industry companies listed on IDX in 2020-2021 2) The amount of development of net profit in basic and chemical industry companies listed in IDX in 2020-2021? 3) The magnitude of the effect of the cost of goods sold on net profit in the basic and chemical industry in 2020-2021? This study used secondary data processed by researchers and taken from the financial statements of basic and chemical industry companies in 20, 20-20, 21. The population showed that there were 75 basic and chemical industry companies listed on the IDX. Sample determination used purposive sampling and found 45 companies whose 90 data can be used for processing and analysis. The processed data are quantitative data analyzed by causal associations. The results showed that the: 1) cost of gods sold experienced an average increase of 21% with the highest increase of 79% in the company Mark's code and decrease in the cost of goods sales of -12% in the BTON code company. 2) Net profit experienced an average increase of 334% with the highest increase of 8,351% in the CAKK code company while a decrease in net profit was -65% in the ESIP code company. 3) Partially the cost of goods sold has a positive and significantly strong effect on net profit in basic and chemical industry companies in 2020-2021.
Co-Authors Aditya Fredrik Simanungkalit Agustini, I Gusti Ayu Ari Andhika Sudjiman Andres Hiltown Naibaho Anggiat SMT Arbino Sinaga Astika Tamala Br Tinjak Bintang Harapan Cheerfully Doanny Grace Hutagalung Christina Bagenda Chriz Anggun Girsang Chyintia Malau Clarina Freshya Waruwu Daka Sepry Sihombing Daniel Luther Somopawiro DEVINA TERTIANA SIREGAR DINA MADELINA PRATIWI PUSPITASARI Elda Legia Pasaribu Elisa Siahaan Elma Rebecca Tania Simanjuntak Esra Supriyani Ezra Hasundungan Doloksaribu Francis Hutabarat Geovani Sitepu Grace Purity Elisabeth Simbolon Gyzhella Chresty Angel Haida Situmorang Halawa, Krisman Handy Waldy Sembiring Depari Harman Malau Herman Agrianto Sitorus Hudson Junifer Malau Hutabarat, Clara P. Georgina Hutagalung, Cheerfully Doanny Grace Irene Alda Uli Siregar Irene Hari Anakia Situmorang Irma Suryani Ivan S Jesica Anggreani Siringoringo JESSICA ANGELINA SITOHANG Jhonson Trimartin Sitanggang Joel Davidson Sinaga Jonatan Romeldo Pardomuan Hasiholan Joshua Joshua Hasiholan Nainggolan Kevin Marshall Pandiangan Kevlin Malau, Mei Lenita Waty Lisa Marthinus Ismail Matthew Mei Kevlin Malau Michael Raydiene Michael Sebastian Silaban Nova Lorenzi Ouduil, Stanley Alberto Pandiangan, Austin Alleyn Parulian Simanjuntak Paul E. Sudjiman, Paul E. Pebrin Miller Limbong Philip Morris Sihombing Puji Deli Shella Putri Paulina N Parhusip Rahel Meliana Raynaldo Stefanus Herikusnanto Rias Abigel Ridelni Eunike Br Ginting Rifaldo Purba Riky Sai Maruli Rolyana Ferinia Rophinta Violyta Rut Meflinda Rut Meflinda BR Hutagalung Sabatini Simbolon Seroy, Rhiezky Samuel Shelly Julyen Sinurat Situmorang, Irene Hari Anakia Sudjiman, Paul Edward Susanti, Mila Sylvia Kristinauli Siregar Siagian Telaumbanua, Aluinahot Widiyanto, Meidy Yehezkiel Rivaldo Tarigan Yohana Monica S.