The Effect of Production and Sales Costs on Net Profit (Study of Pharmaceutical Companies Listed on the Indonesia Stock Exchange for the Period 2013-2021)

This research aims to determine the effect of production and sales costs on net profit. The object of this study is the annual financial statements of pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2021 period which were recorded by 10 companies, but only 9 companies (81 financial statements) were used as samples based on criteria that had been planned and made by researchers. The research method used in this study is a descriptive and verifiable method with quantitative approach. The analytical tools used are multiple linear regression and coefficient of determination, to test a hypothesis, namely by using the T test and the F test. Then, the data processing process of this study used the IBM SPSS Statistic 16 Program. The results of the study showed in the T test that there is a partial influence between production costs on net profit and there is an influence between sales and net profit. Based on the results of the F test simultaneously variableproduction and sales costs affect net profit.