Atestasi : Jurnal Ilmiah Akuntansi
Vol. 7 No. 2 (2024): September

The Effect of Production Costs and Marketing Costs on Net Income in FnB Sector Manufacturing

Rustam, Andi (Unknown)
Hasni, Rusni (Unknown)

Article Info

Publish Date
04 Jul 2024

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.

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Journal Info
Atestasi : Jurnal Ilmiah Akuntansi
Website

Abbrev

ATESTASI

Publisher

Universitas Muslim Indonesia

Subject

Economics, Econometrics & Finance Social Sciences

Description

Founded in 2018, Atestasi: Jurnal Ilmiah Akuntansi is a double-anonymous peer-reviewed journal published by the Accounting Study Program, Faculty of Economics, Muslim University of Indonesia, Makassar. Published twice a year, in March and September, with E-ISSN 2621-1505. This journal engages in a ...