PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH (STUDI PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021)

PURNOMO, ADI BUDI and Burhanuddin, Burhanuddin and Khamisah, Nur (2023) PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH (STUDI PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

The study aims to determine the effect of production costs and operational costs to net profit. The type of data used in this study is secondary data in the form of company annual financial reports. The research population is the food and beverage sub sector companies listed on the Indonesia Stock Exchange in 2017-2021. Sampling was carried out by purposive sampling method with a total sample of 95 samples. The analytical technique used is Multiple Linear Regression using the SPSS program. The results show that the production costs variable do not have a significant effect on net profit, while the operational costs variable have a positive significant effect on net profit. The limitation of this study is that it only uses a sample of food and beverage sub sector companies that are listed on the Indonesia Stock Exchange in 2017-2021.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Biaya Produksi, Biaya Operasional, Laba Bersih
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Adi Budi Purnomo
Date Deposited:	16 May 2023 07:29
Last Modified:	16 May 2023 07:29
URI:	http://repository.unsri.ac.id/id/eprint/103421

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