PENGARUH BIAYA PRODUKSI, BIAYA OPERASI, DAN PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019

Abstract

Net income is the profit that has been obtained after deducting the company's costs or expenses in a certain period including income tax, which is an indicator of the success of a company's performance. In getting profits that are in accordance with what is expected, there must be profit planning, which is determined by the company's ability to predict future conditions of the company, and can observe possible factors that can affect profits, namely costs, both production costs and operating costs, selling prices, and sales volume. The purpose of this research is to explain the influence of production costs, operating costs, and sales on net income. This research was conducted on Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange period 2015-2019, with a sample number of as many as 9 companies. The analysis method used in this research is verificative with explanatory survey research method. The data was tested using SPSS version 25, using data analysis descriptive statistical test, classic assumption test, hypothesis test. The results showed that production costs and operating costs had a negative and significant influence on net income, sales had a positive and significant influence on net income. Simultaneously production costs, operating costs, and sales have an influence on net income.