Pengaruh Biaya Operasional, Ukuran Perusahaan dan Volume Penjualan Terhadap Laba Bersih pada Perusahaan Manufaktur sub sektor Makanan dan Minuman
Abstract
This study aims to prove whether there is a significant effect of Operating Costs, Company Size, and Sales Volume on Net Profit, both partially and simultaneously, in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The data used in this study are secondary data in the form of financial reports obtained from the Indonesia Stock Exchange website www.idx.co.id, using purposive sampling techniques, resulting in a sample size of 28 food and beverage companies. Data prerequisite tests were conducted using classical assumption tests, including normality tests, multicollinearity tests, autocorrelation tests, and heteroscedasticity tests. Data analysis techniques included multiple linear regression analysis, correlation tests, determination coefficient tests, partial t-tests, and simultaneous F-tests. The results of the study showed that the Operational Cost variable had a significant partial effect on Net Profit, Company Size had a significant partial effect on Net Profit, Sales Volume had a significant partial effect on Net Profit, and Operational Cost, Company Size, and Sales Volume had a significant simultaneous effect on Net ProfitReferences
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