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All Journal Monex: Journal of Accounting Research Master Manajemen
Saras Meilia Puspitasari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Master Manajemen

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Analisis Faktor Keuangan terhadap Laba Bersih Perusahaan Consumer Non-Cyclicals di BEI Saras Meilia Puspitasari
Master Manajemen Vol. 2 No. 4 (2024): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v2i4.787

Abstract

Companies that have good performance can be shown when they generate profits for debt financing and capital owners. To achieve this direction, management must pay attention to sales and costs. This study aims to analyze working capital, sales, production costs, operating costs, and promotion costs against net income. The independent variables analyzed include working capital, sales, production costs, operating costs, and promotion costs, while the dependent variable is net income measured by profit before tax minus income tax expense. The results of the study indicate that working capital, sales, operating costs, and promotion costs have a significant effect on net income. Meanwhile, production costs do not affect profit.
Co-Authors Noor Rosyadi Tias Penget Wigati Yosi Pupus Indriyani