<![CDATA[This study is motivated by the importance of net profit as a key indicator for assessing a company’s financial performance. Net profit is influenced by various factors, including production costs, operating expenses, and operating revenue. The objective of this study is to analyze the impact of production costs, operating expenses, and operating revenue on the net profit of automotive companies listed on the Indonesia Stock Exchange (IDX) from 2021-2024, examining these effects both individually and simultaneously. A quantitative approach with a causal – associative method was employed. Purposive sampling was used to select 15 companies, resulting in a total of 60 observation units. Data analysis was conducted using multiple linier regression via SPSS software, incorporating classical assumption tests, t- tests, F- tests, and the coefficient of determination. The results indicate that, individually, production costs have a negative and insignificant effect on net profit, operating expenses have a positive and significant effect on net profit, and operating revenue has a negative and insignificant effect on net profit. Simultaneously, production costs, operating expenses, and operating revenue have a significant effect on net profit, with a coefficient of determination of 12,9% for the model. The study implies that automotive companies need to manage production costs and operating revenue more efficiently while optimizing productive operating expenses to enhance net profit. .]]>
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