Claim Missing Document
Check
Articles

Found 1 Documents
Search

PENGARUH BIAYA PRODUKSI DAN PROMOSI TERHADAP LABA BERSIH Nur Laili, Illa Alfatica; Nugroho, Hendrato Setiabudi
Journal Competency of Business Vol. 6 No. 2 (2022): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jcob.v6i02.1603

Abstract

The cosmetics and household goods sub-sector are industries that are fast and full of changes. These changes can be in the form of trends, types of products and also consumer profiles. The increase in the growth of the cosmetics industry by 20% in 2017 has an impact on increasing sales. Thus, production costs reduction needs to be done, so that it has a good impact on net income. Promotion is also needed so that the product is known by the wider community. Promotional costs used are also important to increase company profits. This study employed a quantitative approach using secondary data. The sample used was 6 companies in the cosmetics and household goods sub-sector listed on the Indonesia Stock Exchange for the 2015-2019 period. The research instrument used was documentation. The results obtained are (1) production costs have a significant effect on net income with a significance result of 0.000 < 0.05; (2) promotion costs have no significant effect on net income with a significance result of 0.498 > 0.05; and (3) simultaneously production costs and promotion costs have an effect on net income with a significance result of 0.000 <0.05.