PERANAN VOLUME PENJUALAN DALAM MEMODERASI PENGARUH BIAYA PRODUKSI DAN OPERASIONAL TERHADAP LABA BERSIH

Abstract

This study aims to determine the effect of Production Costs and Operational Costs on Net Income with Sales Volume as a Moderating Variable. This research uses quantitative research methods using secondary data collection techniques in the form of company financial reports for four years (2017-2020). The data analysis technique used is Common Effect with Generalized Least Square. The results of this study indicate that Production Costs and Operational Costs have a negative effect on net income. Furthermore, sales volume can moderate or reduce the negative impact of production costs and operating costs on net income. Thus, if sales volume increases, the company's profit is also expected to increase. The results of this study have implications that companies must pay attention to their sales volume and reduce their costs efficiently because these aspects play an essential role in increasing company profits.