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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Muhammad Ardi Nupi Hasyim
Universitas Koperasi Indonesia
Economics, Econometrics & Finance

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Pengaruh biaya pemasaran dan biaya produksi terhadap laba bersih pada Astra Agro Lestari tbk periode 2019—2024 Reza Kurniawan; Muhammad Ardi Nupi Hasyim
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 10 (2026): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/3f23ze39

Abstract

This study aims to determine the effect of marketing costs and production costs on net  profit, both partially and simultaneously, at PT Astra Agro Lestari Tbk over a six-year  period, namely from 2019—2024. The research method used in this study is a quantitative method with descriptive and associative research types. The data used are secondary data obtained from the financial statements of PT Astra Agro Lestari Tbk. The results of the study indicate that partially the marketing cost variable has no effect, production costs have an effect. In addition, simultaneously the marketing cost and production cost variables do not affect net profit.
Co-Authors Reza Kurniawan