Jurnal Ilmiah Manajemen dan Akuntansi
Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi

PENGARUH BIAYA PRODUKSI, BIAYA OPERASIONAL, DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024

Happy Noviyanti (Unknown)
Hadi Samanto (Unknown)
Muhammad Hasan Ma’ruf (Unknown)



Article Info

Publish Date
02 Jul 2025

Abstract

This research aims to determine the effect of production costs, operational costs, and sales volume on the net profit of manufacturing companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange from 2021-2024. The objects studied in this research are manufacturing companies in the miscellaneous industry sector listed on the IDX from 2021-2024, totaling 48 companies. This type of research is quantitative. The research sample was selected using purposive sampling techniques, resulting in a sample of 16 companies. This research uses secondary data obtained from the Indonesian Stock Exchange (IDX). The data analysis techniques used include descriptive statistical tests, classical assumption tests, and hypothesis testing, which consist of multiple linear regression analysis, model feasibility test (F test), partial significance test (t test), and the coefficient of determination test. The results of this study indicate that production costs and operational costs have a significant negative effect on net profit, while sales volume has a significant positive effect on net profit.

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Journal Info

Abbrev

jimat

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal Ilmiah Manajemen dan Akuntansi (JIMAT) dengan e-ISSN : 3047-2032, p-ISSN : 3047-2792 adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Denasya Smart Publisher. Jurnal ini berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek ...