PRODUCTION COSTS, PROMOTION, GENERAL ADMINISTRATION, AND SALES VOLUME AGAINST NET PROFIT ON INDUSTRIAL SECTOR COMPANIES LISTED ON IDX

Authors

  • Windy Salsa Febrianti
  • Heny Triastuti Kurnianingsih
  • Farida Khairani Lubis

Abstract

Interpret processed financial data to see if there is a significant influence between each variable (production costs, promotional costs, general & administrative costs, and sales volume on the company's net profit). The object of this study is financial data for 2019-2021 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The results showed that production costs have a positive influenceon the company's net profit, the calculated t value is greater than the table t, that is, 3. 054 > t-table 1. 99444 with probability Sig. 0.003 < 0.05, promotional costs have a negative influence on the company's net profit because the results of the research test give a t value that is smaller than t table which is 1. 374 < t Table 1. 99444 with probability Sig.0. 174 > 0.05 ,General Expenses &; Administrationistration has a negative influence on the company's net profit The calculated t value is smaller than t table yaitu 0. 505 < t Table 1. 99444 with probability Sig.0. 615>0.05 and sales volume have a positive influence on the company's net profit because the results of the research test produce a calculated t value greater than the table t, which is 6. 944 > t table 1. 99444 with probability Sig.0. 000<0.05.

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Published

2023-08-31

How to Cite

Windy Salsa Febrianti, Heny Triastuti Kurnianingsih, & Farida Khairani Lubis. (2023). PRODUCTION COSTS, PROMOTION, GENERAL ADMINISTRATION, AND SALES VOLUME AGAINST NET PROFIT ON INDUSTRIAL SECTOR COMPANIES LISTED ON IDX. International Journal of Accounting, Finance and Business, 8(49). Retrieved from https://academicinspired.com/ijafb/article/view/694