PENGARUH BIAYA PRODUKSI, BIAYA OPERASIONAL DAN
VOLUME PENJUALAN TERHADAP LABA BERSIH
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Institusion
Universitas Wijaya Putra
Author
MOCH ROBY, ARDIANSYAH
Subject
HG Finance
Datestamp
2021-01-26 04:38:58
Abstract :
Moch Roby Ardiansyah, 16012187, The Effect of Production Costs, Operational Costs and Sales Volume on Net Profits in Plastics and Packaging Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2014-2018 period. This study aims to determine the effect of Production Costs, Operational Costs, and Sales Volume on Net Profits. The population in this study were manufacturing companies in the plastic and packaging sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. Based on the purposive sampling method, the number of samples in this study were 9 companies. The data analysis used in this research is descriptive statistical test, classical assumption test, and hypothesis test. The measuring instrument used for this analysis is the SPSS version 21 program. The results of this study indicate that based on the partial test (t test), Production Costs and Sales Volume have a significant effect on Net Income with probability values of 0.000 and 0.014 < 0.05, respectively. Meanwhile, operational costs have no significant effect on net income with a probability value of 0.398 > 0.05. Simultaneously (f test), Production Costs, Operational Costs and Sales Volume have an effect on Net Profits with a probability value of 0.000 < 0.05.
Moch Roby Ardiansyah, 16012187, The Effect of Production Costs, Operational Costs and Sales Volume on Net Profits in Plastics and Packaging Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2014-2018 period. This study aims to determine the effect of Production Costs, Operational Costs, and Sales Volume on Net Profits. The population in this study were manufacturing companies in the plastic and packaging sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. Based on the purposive sampling method, the number of samples in this study were 9 companies. The data analysis used in this research is descriptive statistical test, classical assumption test, and hypothesis test. The measuring instrument used for this analysis is the SPSS version 21 program. The results of this study indicate that based on the partial test (t test), Production Costs and Sales Volume have a significant effect on Net Income with probability values of 0.000 and 0.014 < 0.05, respectively. Meanwhile, operational costs have no significant effect on net income with a probability value of 0.398 > 0.05. Simultaneously (f test), Production Costs, Operational Costs and Sales Volume have an effect on Net Profits with a probability value of 0.000 < 0.05.
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