The Impact Of Cost Production, Operational Costs And Sale Volume On Net Profit : A Study Of Consumer Goods Companies Listed On The Indonesian Stock Exchange

Introduction/Main Objectives: This research aims to determine the partial and simultaneous effects from variable production costs, operational costs and sales volume to net profit. Background problems: DESIGN/METHODOLOGY/APPROACH: The object of this research is 56 companies in the goods industrial sector consumption listed on the Indonesian stock exchange in 2020-2022. The sample was selected using the purpose sampling method, namely 25 companies in the consumer goods industrial sector listed on the Indonesia Stock Exchange in 2020-2022. The method in this research uses the multiple linear regression method with the help of the SPSS V 29 program. FINDINGS: The results of this test show that production costs partially have a positive and significant effect on net profit. Production, operational costs and sales volume partially have a positive and significant effect on net profit, while operational costs and sales volume simultaneously have a positive and significant effect on net profit in consumer goods industrial sector companies listed on the Indonesian Stock Exchange in 2020-2022 . RESEARCH LIMITATIONS/IMPLICATIONS: This research has practical implications for companies to be able to consider the costs incurred. ORIGINAL/VALUE: In the midst of a global economy that is experiencing uncertainty, Indonesian manufacturing industry companies are currently experiencing increasingly rapid economic growth. This study reveals that companies must be brave in the competition that occurs in the business world in order to survive and progress. Researchers can review this from the company's product sales. Apart from that, companies also need to review the costs incurred, production costs and operational costs.