cover
Contact Name
Rico Wijaya Z
Contact Email
jar@unja.ac.id
Phone
+6285266006300
Journal Mail Official
jar@unja.ac.id
Editorial Address
Jalan Lintas Jambi - Muara Bulian Km. 15, Mendalo Darat, Jambi Luar Kota, Kabupaten Muaro Jambi, Jambi 36657
Location
Kota jambi,
Jambi
INDONESIA
Jambi Accounting Review (JAR)
Published by Universitas Jambi
ISSN : -     EISSN : 27471187     DOI : -
Core Subject : Economy,
Jurnal Jambi Accounting Review (JAR) merupakan publikasi ilmiah dari Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi. Topik-topik JAR berhubungan dengan segala aspek akuntansi, termasuk namun tidak terbatas pada topik-topik berikut ini: Akuntansi Keuangan Akuntansi manajemen Akuntansi Sektor Publik Akuntansi Syariah Audit Akuntansi Forensik Akuntansi Perilaku Akuntansi Keuangan Desa Akuntansi Lingkungan Akuntansi Pendidikan Akuntansi Perbankan dan Asuransi Akuntansi untuk UKM Perpajakan Pasar Modal dan Investasi Isu-isu Terbaru di Bidang Akuntansi
Articles 131 Documents
Pengaruh Biaya Produksi, Biaya Operasional dan Penjualan Terhadap Laba Bersih Pata Perusahaan Sektor Industri Dasar dan Kimia di Bursa Efek Indonesia Tahun 2020-2024 Lestari, Anggi Putri; Yudi, Yudi; Yuliusman, Yuliusman
Jambi Accounting Review (JAR) Vol 6 No 2 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

This study aims to determine the Effect of Production Costs, Operating Costs and Sales on Net Profit in Basic Industry and Chemical Sector Companies Listed on the Indonesia Stock Exchange in 2020-2024. This type of research is quantitative research with an associative approach. The population in this study amounted to 73 companies and a sample of 35 companies was obtained using a purposive sampling technique. The data collection method used the exchange rate and documentation method. The data analysis techniques used were descriptive statistical tests, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression analysis, t-tests, f-tests and coefficient of determination (R2) tests. The simultaneous coefficient of determination is 69.8%, and the remaining 30.2% is influenced by other variables not explained in this study.