Pengaruh Penjualan, Total Utang, dan Biaya Produksi terhadap Laba Bersih pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di BEI

Prandika, Harisma Triana
Yulia, Iis Anisa
Rumna, Rumna

Jurnal EMT KITA
Vol 10 No 4 (2026): OCTOBER 2026

This study aims to determine the effect of Sales, Total Debt, and Production Costs on Net Income (Case Study on Primary Consumer Goods Sector listed on the IDX in 2024). The sample used in this study were primary consumer goods sector companies that met the research criteria and obtained 27 companies. Data was collected using purposive sampling method which is included in Non-Probability Sampling and hypothesis testing using multiple linear regression method. The results of this study indicate that Sales, Total Debt, and Production Costs partially have a significant effect on Net Income. The F test results show that simultaneously Sales, Total Debt, and Production Costs have a significant effect on Net Income.