PENGARUH PENJUALAN BERSIH, BIAYA PRODUKSI, BIAYA OPERASIONAL, DAN MODAL KERJA TERHADAP LABA BERSIH (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023)

Abstract

This research aims to examine the influence of Production Costs, Operational Costs, Working Capital and Net Sales on Net Profit. The research methodology used in this research is quantitative. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period, with a sample of 47 companies. Data analysis for hypothesis testing uses Multiple Linear Regression with the help of SPSS version 22 software. The results of the research show that Net Sales and Working Capital have a significant positive effect on Net Profit. Costs, while Production Costs and Operational Costs have a significant negative effect on Net Profit.