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All Journal Atestasi : Jurnal Ilmiah Akuntansi
Hasni, Rusni
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Economics, Econometrics & Finance Social Sciences

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The Effect of Production Costs and Marketing Costs on Net Income in FnB Sector Manufacturing Rustam, Andi; Hasni, Rusni
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.889

Abstract

This study examines the effect of production and marketing costs on net income in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. It uses quantitative research and purposive sampling. Sixteen company samples were selected from 148 companies. The data analysis technique in this study used multiple linear regression. This research data processing uses SPSS 22, 2024. The results of this study partially affect production costs on net profit, and marketing costs do not affect net profit.
Co-Authors Rustam, Andi