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All Journal Jurnal Ilmiah Akuntansi Kesatuan
Wahidhani, Eha
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Economics, Econometrics & Finance

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Effect of Sales, Production Cost and Operating Cost on Net Profit: Case Study in Cosmetic Companies and Household Good Listed on The Indonesia Stock Exchange Ningrum, Rafika Resti Astri; Yulia, Iis Anisa; Wahidhani, Eha
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i2.2061

Abstract

This study aims to determine the effect of sales, production cost, and operating costs on net profit either partially or simultaneously. The analytical method used is panel data linear regression with the dependent variable, namely net income, and the independent variables, namely sales, production costs and operating costs. The result of the research show that sales, production cost and operating costs have an effect on net income either particially or simultaneously. Keywords: Sales, Production Costs, Operating Costs and Net Income
The Influence of Internal and External Factors on Growth Profits: Case Study of Food and Beverage Companies listed in 2022 Indonesian Stock Exchange Saefudin, Didin; Yulia, Iis Anisa; Wahidhani, Eha
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.1490

Abstract

This study aims to determine the influence of internal and external factors on the profit growth of food and beverage companies listed on the Indonesian Stock Exchange in 2022. Internal factors are represented by the debt to equity ratio and current ratio and external factors are represented by inflation and interest rates. The population of this research is 44 companies and the research sample is 22 companies using purposive sampling technique. Data collection techniques are through documentation techniques by downloading financial reports via idx.co.id and the company website. Data analysis used descriptive statistical tests, classical assumption tests, multiple linear regression tests, coefficient of determination tests, t tests and f tests. The research results prove that partially the debt to equity ratio and inflation have a significant negative effect on growth, while the current ratio and interest rates have no effect on profit growth. Simultaneously the debt to equity ratio, current ratio, inflation and interest rates influence profit growth Keywords: Debt to Equity Ratio, Current Ratio, Inflation, Interest Rate, Profit Growth
Co-Authors Didin Saefudin Ningrum, Rafika Resti Astri Yulia, Iis Anisa