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.