Accounting Research Journal
Vol. 4 No. 2 (2026): Accounting Research Journal (March 2026-Aug 2026)

THE EFFECT OF PROMOTION COSTS AND GENERAL ADMINISTRATION COSTS ON NET PROFIT IN COSMETICS AND HOUSEHOLD NEEDS COMPANIES

MULYANA, ASEP (Unknown)
Habiburahman, Fadil (Unknown)



Article Info

Publish Date
30 Apr 2026

Abstract

Research This study aims to determine the effect of promotion costs and general administrative costs on net profit in cosmetics and household needs companies. to Net Income in cosmetics companies and household needs listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023, both the influence partially and simultaneously. The research method used in this research This research is a descriptive and associative method with a quantitative approach. This study uses secondary data, namely the financial statements of PT Victoria Care Indonesia Tbk, PT Martina Berto Tbk, PT Unilever Indonesia Tbk, and PT Kino Indonesia Tbk. Period 2020-2023. The data analysis technique used is multiple linear regression test, partial test (t test) and partial test (t test). partial test (t test) and simultaneous test (F test). The results showed that partially the variable Promotion Costs and General Administration Costs have no effect on Net Income. effect on Net Income. Simultaneously promotion costs and general administration costs Promotion costs and general administrative costs affect net profit in cosmetics companies and household needs listed on the Indonesia Stock Exchange (IDX) for the period of 2020-2023.

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Journal Info

Abbrev

accrual

Publisher

Subject

Economics, Econometrics & Finance

Description

Accrual journal is a peer-reviewed journal managed by Department of Accounting, Faculty of Economics, Nurtanio University. Accrual provides opportunity to accademics, professionals, and students to publish their articles. The scope of the research includes accounting and financial issues. Accrual ...