Ali, Hilyana Rahma Chairunnisa (2023) PENGARUH BIAYA PRODUKSI, BIAYA OPERASIONAL, DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
Along with the increasing number and income growth of the population in Indonesia, the volume of food and beverage needs continues to increase. In this case, companies are encouraged to provide excellent quality at relatively cheap prices by minimizing the costs that will be incurred by the company. However, some of these factors include affecting the net profit of a company including production costs, operating costs and sales. This study aims to determine the effect of production cost, operational costs and sales volume on net profit in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The method used in this study is descriptive quantitative method. The population in this study is food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period totaling 90 companies. The method of determining research samples using purposive sampling, after being sorted based on the criteria of the number of research samples as many as 32 companies and the number of observations as many as 128 company data. Based on the results of the study showed that the production cost with a t value was calculated at 3.952 and a significant value of 0.000 < 0.05. Operating expenses with a t value are calculated at 0.634 and a significant value of 0.527 > 0.05. The sales volume with a t value is calculated at 6.620 and a significant value of 0.000 < 0.05. So it can be concluded that partially production costs have a significant positive effect on net income, production costs have a negative effect but do not have a significant value on net income, and sales volume has a significant negative effect on net income.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Production Cost, Operating Cost, Sales Volume, and Net Profit. |
| Subjects: | Accounting > Public Accounting Accounting > Public Accounting |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 05 Sep 2024 04:37 |
| Last Modified: | 05 Sep 2024 04:37 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2667 |
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