Pengaruh Biaya Produksi dan Biaya Promosi Terhadap Laba Bersih (Studi Pada Perusahaan Roti PT. Nippon Indosari Corpindo Tbk Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2019)
DOI:
https://doi.org/10.25273/inventory.v5i2.10656Keywords:
Production Costs and Promotional Costs on Net ProfitAbstract
The purpose of this research is to find out the influence of production costs and promotional costs on net income at PT NIC Tbk which has been listed on the IDX for the 2014-2019 period. Meanwhile, in this research, quantitative methods are used and multiple linear regression analysis is used. The results found in this research are that the production cost variable can have a significant effect on net income, which can be proven through the value of t count = 7.299 (greater than t table = 2.447) and significant value = 0.000 (smaller than t table = 2.447) 0.05), so that hypothesis 1 can be accepted, while the promotion cost variable can also have a significant effect on net income, it can be proven through the t count = 5.881 (greater than t table = 2.447) and the significant value = 0.000 (less than 0.05), so hypothesis 2 can be accepted. The variable influence of production costs and promotion costs has a significant influence on the net profit of PT NIC Tbk which has been listed on the IDX for the 2014-2019 period of 20.8%.
Â
Downloads
References
Anggraini, D., & Nasution, S. H. (2013). Peranan kredit usaha rakyat (KUR) bagi pengembangan UMKM di Kota Medan (studi kasus Bank BRI). Ekonomi Dan Keuangan, 1(3).
Djamalu, N. (2013). Pengaruh biaya produksi terhadap laba bersih pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2012. Skripsi, 1(92140905.
Mulyadi, M. (2011). Penelitian kuantitatif dan kualitatif serta pemikiran dasar menggabungkannya. Jurnal Studi Komunikasi Dan Media, 1(5), 128–137.
Muzakki, M. R., & Darsono, D. (2015). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Penghindaran Pajak. Diponegoro Journal of Accounting, 4(3), 445– 452.
Prihandoko, W. (2016). Pengaruh Biaya Produksi dan Biaya Penjualan Terhadap Laba (studi kasus pada industri tahu di kecamatan bantul). (Doctoral Dissertation, Universitas PGRI Yogyakarta).
Rustami, P., Kirya, I. K., & Cipta, W. (2014). Pengaruh Biaya Produksi, Biaya Promosi, Dan Volume Penjualan Terhadap Laba Pada Perusahaan Kopi Bubuk Banyuatis. Jurnal Manajemen Indonesia, 2(3).
Widnyana, I. W. (2014). Pengaruh ROA Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility Dan Good Corporate Governance Sebagai Variabel Pemoderasi (Studi Kasus Pada PT. Persada Raya Motion Kuta Badung). Jurnal Ilmu Manajemen (JUIMA), 4(2).
Wisesa, P. (2014). RANCANGAN 5S PADA GUDANG MINYAK GORENG DISTIBUTOR PT. GADING PURI PERKASA. CALYPTRA, 2(2), 1–16.
Downloads
Published
Issue
Section
License
Authors who publish in this journal agree to the following terms:
Â
- The copyright of any article is held by its author.
- The author grants the journal, first publication rights with the work licensed concurrently under a Creative Commons Attribution License which allows others to share the work with an acknowledgment of authorship and the work's initial publication in this journal.
- Authors may make additional separate contractual arrangements for the non-exclusive distribution of the published journal version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their websites) before and during the submission process, as doing so can lead to a productive exchange, as well as earlier and larger citation of the published work.
- Published articles and related materials are distributed under a Creative Commons Attribution-ShareAlike 4.0 International License