Pengaruh Penjualan, Harga Pokok Penjualan, Biaya Operasional, dan Biaya Produksi terhadap Laba Bersih Perusahaan Makanan dan Minuman di BEI

Abstract

During the 2020–2024 period, the food and beverage industry sector experienced economic dynamics that led to fluctuations in companies’ net profit. This study is motivated by the researcher’s observations that fluctuations in net profit among food and beverage companies indicate the influence of internal company factors, particularly production costs, operating costs, cost of goods sold, and sales volume. The research problem addresses how production costs, operating costs, cost of goods sold, and sales volume affect the net profit of food and beverage companies listed on the Indonesia Stock Exchange, both partially and simultaneously. This study aims to analyze and examine the effect of each of these variables on company net profit during the 2020–2024 period. The research employs a quantitative approach with a causal research method. The data used are secondary data in the form of annual financial statements of food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling, resulting in 31 companies as the research sample with a total of 155 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, accompanied by classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results show that production costs, operating costs, cost of goods sold, and sales volume simultaneously have a significant effect on the net profit of food and beverage companies listed on the Indonesia Stock Exchange.