<![CDATA[This study examines the relationship between sales growth, operating expenses, and net profit at PT Indofarma Tbk during 2015–2024. Using a quantitative approach, the study analyzes secondary data from 10 annual financial statements. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and t-tests and F-tests with SPSS version 26. The results indicate that sales growth has a positive and statistically significant relationship with net profit ((t = 2.954); (p = 0.021)). Operating expenses also show a positive and statistically significant relationship with net profit ((t = 8.329); (p < 0.001)). Jointly, both variables are statistically significant in the model ((F = 38.182); (p < 0.001)). The (R^2) value of 0.916 indicates that the model accounts for 91.6% of the variation in net profit within the observed sample. The positive operating expense coefficient should be interpreted in the context of the study’s measurement and the company’s financial data, rather than as evidence that higher expenses necessarily improve performance.]]>
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