Abstract
This study aims to learn more about Production Costs and Sales of Net Profit in the automotive sub-sector manufacturing companies and other components listed on the Indonesia Stock Exchange. This study was conducted on the auto manufacturing manufacturing sub-sector and other components listed on the Indonesia Stock Exchange in the 2013-2019 period. The sampling technique was purposive sampling, the samples in this study were Production Costs (X1), Sales (X2) and Net Profit (Y). The method used in this study is the verification method using quantitative. Data were analyzed using multiple linear regression analysis and hypothesis testing using t test and f test. The results in this study indicate that the simultaneous Production and Sales Costs to net income, obtained from the value of Fcount 5.590 is greater than Ftable 3.28. The cost of production to net profit obtained from t count 2.141 is greater than t table 2.035. Sales are not partial to net income obtained from t count 1.608 smaller than t table 2.035. Test r2 for Production Costs against Net Income of 17.5%, test r2 for Sales of Net Profit of 12.7%. For the r2 test of Production and Sales Costs to Net Profit of 0.213 obtained from Adjusted R Square, it means that 21.3% of net income is needed by these two variables, while 78.7% of net income is needed by other variables that are not necessary in this study.
Highlights
The objectives of the company from one another are not necessarily the same, but in general, the establishment of a company aims to achieve a large profit, because the benchmark in seeing the success of a company can be seen from the height or failure of the profits obtained in carrying out its operational activities
This study aims to learn more about Production Costs and Sales of Net Profit in the automotive sub-sector manufacturing companies and other components listed on the Indonesia Stock Exchange
Judging from table the results of the research Production Cost has a significance value of 0.040 ttable 2.035, H0 is rejected and H1 is accepted. This means that production costs have a significant effect on net income, so the hypothesis that production costs affect net income in automotive sub-sector manufacturing companies and other components listed on the Indonesia Stock Exchange (H1 is accepted)
Summary
The objectives of the company from one another are not necessarily the same, but in general, the establishment of a company aims to achieve a large profit, because the benchmark in seeing the success of a company can be seen from the height or failure of the profits obtained in carrying out its operational activities. Not every company is always successful in its goal of achieving the desired profit because there are several factors that can affect the ups and downs of company profits, namely sales, cost of goods sold and costs incurred for operations. In his research (Apit Yuliman, et al, 2016) which states that production and sales costs have no effect on profits, while in his research Of these factors, the cost of production is one that can affect the size of the profit. The production cost determines the amount of the selling price of a good or service product to make a profit
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