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All Journal Bandung Conference Series: Business and Management
Maghfirani Medinna Neshaldy
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Economics, Econometrics & Finance

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Pengaruh Volume Penjualan dan Biaya Produksi terhadap Laba Bersih pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar pada Bursa Efek Indonesia Periode Tahun 2019–2023 Maghfirani Medinna Neshaldy; Handri; Meirani, Nadia
Bandung Conference Series: Business and Management Vol. 4 No. 2 (2024): Bandung Conference Series: Business and Management
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsbm.v4i2.15177

Abstract

Abstract. This study aims to determine the effect of sales volume and production costs on net profit in manufacturing companies in the food and beverage subsector in the 2019-2023 period. Based on the criteria using purposive sampling, a sample of 9 manufacturing companies listed on the Indonesia Stock Exchange was obtained. The analysis technique was carried out with a multiple linear regression model. The results of this study show that simultaneously the variables of sales volume and production costs have a significant influence on the net profit of manufacturing companies in the food and beverage subsector with a significance level of 5%. Partially, the result was obtained that the sales volume variable had no influence on net profit. Meanwhile, the variable Production cost has a significant influence on net profit. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh volume penjualan dan biaya produksi terhadap laba bersih pada perusahaan manufaktur subsektor makanan dan minuman pada periode 2019-2023. Berdasarkan kriteria dengan menggunakan purposive sampling diperoleh sampel sebanyak 9 Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik analisis dilakukan dengan model regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa secara simultan variabel volume penjualan dan biaya produksi memiliki pengaruh signifikan terhadap laba bersih perusahaan manufaktur subsektor makanan dan minuman dengan tingkat signifikansi 5%. Secara parsial diperoleh hasil bahwa variabel volume penjualan tidak memiliki pengaruh terhadap laba bersih. Sedangkan variabel Biaya produksi memiliki pengaruh signifikan terhadap laba bersih.
Co-Authors Handri Nadia Meirani