PENGARUH BIAYA PRODUKSI, BIAYA PEMASARAN, DAN VOLUME PENJUALAN TERHADAP LABA BERSIH SEKTOR BARANG KONSUMEN PRIMER DI BEI TAHUN 2023-2025

Abstrak

Abstract: This study aims to determine the effect of production costs, marketing costs, and sales volume on net profit of primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the period 2023-2025. The subjects of this study were 131 primary consumer goods manufacturing companies listed on the IDX for the period 2023-2025. The sample was selected using a purposive sampling technique, resulting in a sample of 29 companies with a total of 87 observational data. This quantitative research utilized secondary data obtained from the Indonesia Stock Exchange (IDX). Data analysis techniques used included descriptive statistical tests, classical assumption tests, and hypothesis testing, including multiple linear regression analysis, model feasibility tests, partial significance tests, and coefficient of determination tests. The results of this study indicate that production costs, marketing costs, and sales volume each have a significant positive effect on net profit. Therefore, it is recommended that companies optimize raw material efficiency and evaluate marketing campaigns to maximize sales volume and maintain profitability.

Keywords : Marketing Costs; Net Profit; Production Costs; Sales Volume