PENGARUH BIAYA PRODUKSI, BIAYA PROMOSI DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI

Abstract

The purpose of this study is to process data on the company's financial statements and
then interpret the processed financial data to see if there is a significant influence
between each variable (production costs, promotion costs and sales volume, and
company net profit) and provide a broader explanation. why the linkage occurs and what
influences it. The object of this research is financial data for 2019-2021 companies in the
consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX).
The data collection method used is a documentation study. The results showed that
production costs had a positive effect on the company's net profit, promotion costs had a
negative effect on the company's net profit, and sales volume had a positive effect on the
company's net profit. This is because the consumer goods sector always prioritizes the
advantages of raw materials (production costs) to increase the sales volume itself and
automatically promotion costs are not really needed because customers will remain loyal
because the product will always be of high quality, so that with this the company's net
profit will increase significant.
Keywords: Production Cost, Promotion Cost, Company Net Profit and Volume Sale