Heteroscedasticity Test Research Articles

Kontraksi Manufaktur di Indonesia: Pengaruh Rasio Fundamental Terhadap Harga Saham pada Awal Pandemi Covid-19

This study aims to obtain empirical evidence about the effect of a company's fundamental ratio on stock prices. The financial ratios used in this study are Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS), Price Book Ratio (PBR) and Price Earnings Ratio (PER). This study uses secondary data obtained from the OSIRIS database. The sampling technique was taken using a purposive sampling method of 122 manufacturing companies registered on the IDX in 2020. The analysis used in this study was using the multiple linear regression analysis method, which was preceded by the classic assumption test - normality test, multicollinearity test and heteroscedasticity test. The results showed that ROA, EPS and PBR partially have a significant effect on stock prices with a positive relationship. Meanwhile, ROE and PER partially have a significant effect on stock prices with a negative relationship. Simultaneously, ROA, ROE, EPS, PBR and PER have a significant effect on stock prices. The results of this study indicate that some financial ratios are still very useful for predicting the value of a company's shares, therefore investors must pay attention to the existence of the company's fundamental financial ratios in influencing the investment decisions to be made.

The Influence Of Company Value On Share Price In Automotive Companies Listed On The Indonesian Stock Exchange

This study aims to determineThe Influence of Company Value on Share Prices in Automotive Companies Listed on the Indonesian Stock Exchange. In this research, the method used is a quantitative method with classic assumption tests involving normality tests, auto correlation tests and heteroscedasticity tests. This research uses simple regression analysis with hypothesis testing consisting of a partial significant test (t statistical test) and the coefficient of determination (R-Square). The population in this study consisted of 12 companies on the Indonesian Stock Exchange. The research sample selected based on criteria was 12 companies on the Indonesia Stock Exchange for 2020-2022 so that the data used was 36 companies' financial reports. The technique used to collect data in this research is the documentation method using secondary data sources (financial reports) according to the research period. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 29 application regarding the influence of company value on share prices in automotive companies listed on the Indonesian Stock Exchange which was discussed in the previous chapter, the author draws the conclusion thatCompany value has a positive and significant influence on share prices in the automotive sector listed on the Indonesia Stock Exchange.

The Influence Of Financial Literacy Levels On Financial Management Among Housewives In Balangdatu, Tanakeke Islands District, Takalar Regency

This research aims to determine the influence of the level of financial literacy on financial management among housewives. The method used in this research is quantitative. This research used 108 respondents with data collection techniques using the Solvin technique. The independent variable in this research is financial literacy, while the dependent variable is financial management. The data collection technique uses a questionnaire (Likert scale). The data analysis technique used is simple linear regression analysis. To strengthen the questionnaire data, validity and reliability tests were carried out. The normality test, heteroscedasticity test, and auto correlation test are used to provide certainty that the data held is unusual. Hypothesis testing in this research uses the t-test (partial) and the coefficient of determination (R). The results of this research show that financial literacy has a positive and significant influence on financial management among housewives in Balangdatu, Tanakeke Islands District, Takalar Regency.

ANALISIS PENGARUH NON PERFORMING LOAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING

The study is specifically designed to empirically test the magnitude of the influence of Non-Performing Loans on Company Value with Good Corporate Governance as an intervening variable in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study consists of 15 financing sub-sector companies listed on the IDX for the period 2018-2022. By using purposive sampling, a sample of 12 companies with 5 years of observation was obtained, resulting in a total of 60 data points in this study. Classic assumption tests including normality and heteroscedasticity tests, estimation model selection including chow test, hausman test, and lagrange test, panel data regression analysis, goodness of fit tests including partial significance test (t-test), simultaneous significance test (f-test), and determination coefficient (R2), as well as path analysis to test hypotheses using Eviews 12 software. The results of the study indicate that Non-Performing Loans do not affect Good Corporate Governance in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. Non-Performing Loans and Good Corporate Governance together influence Company Value in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. Good Corporate Governance is unable to mediate the influence of Non-Performing Loans on Company Value in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022.

The Influence of Service Quality and Product Features on Purchase Decisions (Case Study of the Avanza Car PT. Toyota Agung Soekarno-Hatta Pekanbaru)

This research aims to analyze the influence of service quality and product features on purchasing decisions. This research was conducted at a transportation company, namely PT. Toyota Agung Soekarno Hatta Pekanbaru. This research used 128 respondents who were consumers of PT. Toyota Agung Soekarno Hatta Pekanbaru. In this research, the sampling technique used was Accidental Sampling or anyone found by chance. Numerous tests were conducted for this study, including validity assessments, reliability assessments, tests for heteroscedasticity, multicollinearity, and normalcy, as well as hypothesis testing. Multiple linear regression is the analytical technique that is used. The study's findings demonstrate that product attributes and service quality have a favorable and substantial impact on consumers' choices to buy.

Econometric Modeling and Forecasting of Arabica and Robusta Coffee Production for Sustainable Agriculture Development

In the present study, we have used Box-Jenkins approaches an Autoregressive Integrated Moving Average model (ARIMA) for modeling and forecasting of annual amount of Arabica and Robusta coffee production and yield (ARCPY) in India. In this study used time series data was collected from the official website of the coffee board of India from 1986 to 2023 (38 observations). Augmented Dickey-Fuller (ADF) test has used for testing the stationarity of the time series, and the appropriate ARIMA model has selected based on minimum Akaike Information Criterion (AIC). The ARIMA models has compared with the other ARIMA models with respect to forecast accuracy measures, and the residuals has diagnosed for possible presence of autocorrelation, and white noise heteroscedasticity (WNH) test of the fitted models. The MAPE value of ACP and ACY has 8.94 and 9.35 percent respectively shows highly accurate forecasting percentage rate respectively. While, the MAPE value of RCP and RCY has 16.03 and 11.43 percent respectively shows good accurate forecasting percentage rate respectively. Thus, we found the ARIMA (2, 1, 4), (3, 1, 2), (0, 1, 3) and (2, 0, 1) models for Arabica and Robusta coffee; which has observed as the best suitable model for predicting the future annual amount of Arabica coffee production (ACP), Arabica coffee yield (ACY), Robusta coffee production (RCP) and Robusta coffee yield (RCY) respectively, and we have estimated that the annual amount of ACP and ACY achieved in the year 2023-24 from 97379.67 MTs, and 472.29 kg/hectare respectively to 93272.91 MTs, and 379.31 kg/hectare respectively in the year 2034-35 will decrease, and the annual amount of RCP and RCY achieved in the year 2023-24 from 268655.21 MTs, and 1110.68 kg/hectare respectively to 318614.85 MTs, and 1012.90 kg/hectare respectively in the year 2034-35 will reach.

Determinants of financial performance of pension funds in Tanzania: The case of national social security fund

This study was set to examine the determinants of financial performance of pension funds in Tanzania. According to literature millions of the people under the globe depend on the pension funds as their principal sources of income at their retirement age. This study adopted a descriptive design to examine the determinants of financial performance of pension funds in Tanzania. The study uses regression analysis approach to examine the effect of determinants on financial performance of pension funds. Data were collected from National Social Security Fund (NSSF)’s financial statements for the period from 2005 to 2022. Different tests were employed such as normality test, heteroscedasticity test multicolliniality test and autocorrelation test in multiple regression modelling. The findings from this study revealed that investments and contribution density have a positive relationship to return on assets. However, the age of the contributors has depicted a weak and insignificant relationship to the return on assets of the pension fund under investigation. Therefore, it is recommended that the pension funds have to put more efforts on its investments as well as contribution density which are key contributors to the financial performance of pension funds in Tanzania.

Effect of Location, Service Quality, and Store Atmosphere on purchasing decisions at gedoh Coffee Singojuruh

This study aims to analyze the effect of location, service quality, and store atmosphere on purchasing decisions at Gedoh Coffee Singojuruh, both simultaneously and partially. The population in this study were consumers who made purchases at Gedoh Coffee Singojuruh. The sampling method used is non probability sampling, data collection using accidental sampling. Data is collected by observation, questionnaires, interviews, and documentation. Where sampling is 40 respondents. This type of research is quantitative descriptive using multiple linear regression analysis, coefficient of determination, hypothesis testing, namely partial test (t test), and simultaneous test (F test), and classical assumption test, namely normality test, multicollinearity, and heteroscedasticity test.
 Based on the SPSS results obtained, the value of multiple linear regression analysis is 0.768, this means that the proportion of variation in the Purchasing Decision variable can be explained by the Location, Service Quality, and Store Atmosphere variables by 76.8%, while the remaining 23.3% is explained by other variables. The results of this study found that Location, Service Quality, and Store Atmosphere simultaneously have a positive and significant effect on Purchasing Decisions at Gedoh Coffee Singojuruh.

Pengaruh Harga dan Kelengkapan Produk terhadap Keputusan Pembelian pada Aplikasi Shopee di Kota Mataram

This study aims to determine the variables that influence the purchasing decisions of Shopee application users. The variables are price and product completeness. The sample in this study was obtained using purposive sampling method in the city of Mataram who had made a purchase at Shopee. Based on the selection that has been made, 65 respondents were taken to be the sample in this study. The data collection method used in this study was a questionnaire. The analysis used includes data instrument test, validity test, multiple linear regression analysis, classical assumption test (multicollinearity test, normality test, heteroscedasticity test), and hypothesis testing (t test) from the analysis it is concluded that price has a significant effect on purchasing decisions and product completeness does not have a significant effect on purchasing decisions.

The influence of environmental diplomacy, economic determinants and renewable energy consumption on environmental degradation: Empirical evidence of G20 countries.

This study examines how various environmental and economic variables contribute to environmental degradation. Industrialization, trade openness, and foreign direct investment are among the variables, as are environmental diplomacy, environmental diplomacy secure, and renewable energy consumption. Therefore, the data covers the years 1991-2020, and our sample includes all 19 countries and two groups (the European Union and the African Union). The research used the Pesaran CD test to determine cross-section dependency, CIPS and CADF test to determine stationarity, the Wald test for hetrodcedasasticity and the Wooldridge test for autocorrelation; therefore, VIF for multicollinearity, Durbin and Hausman to analyze the endogeneity. It also employed Westerlund's cointegration test to ensure cross-sectional dependence, Wald test for group-wise heteroscedasticity, Wooldridge test for autocorrelation, VIF for multicollinearity, and Durbin and Hausman for endogeneity. The two-step system generalized method of moments (GMM) is used to estimate the results and confirm the relationship between independent variables (Industrialization, trade openness, FDI, environmental diplomacy, secure environmental diplomacy, and renewable energy) and dependent variables (Environmental Degradation) in G20 countries. Therefore, Industrialization, trade openness, foreign direct investment, ecological diplomacy, and renewable energy consumption significantly impact ecological degradation. Environmental diplomacy is crucial to combat degradation and stimulate global collaboration. G20 nations enact strict environmental restrictions to tackle climate change and encourage economic growth.

Effect of Profitability on the Stock Price of Luxury Goods Retail Companies in the Retailing Industry from Stock Market in Saudi Arabia

The purpose of this study is to analyze profitability by using the return on assets, return on equity and a net profit margin and know their effect on the stock price in order to know the relationship between profitability and the stock price. This study uses secondary data. The sample used are six luxury goods retailers companies in the retail industry from Stock Market in Saudi Arabia for the period from 2015 to 2019. Samples in this study were taken using purposive sampling technique. The data was collected from the index of the stock market in KSA (The Tadawul All Share Index "TASI"). Independent variables in this study are the return on assets (ROA), the return on equity (ROE) and the net profit margin (NPM). The dependent variable is the stock price (SP). Multiple linear regression analysis was used to test hypotheses in this study. EViews program was used to calculate the multiple linear regression. It has been confirmed that the data is suitable for conducting a multiple linear regression analysis, and this was done by test the unit root by using ADF and PP techniques on the time series of this study, and examining multicollinearity test, heteroscedasticity test and normality test. The results of the multiple linear regression analysis showed that the (ROA) partially has a significant positive effect on the stock price, and that the (ROE) partially has a positive but not significant effect on the stock price, and that the (NPM) partially has a significant negative effect on the stock price, and that the three profitability variables combined have a significant positive effect at the same time on the stock price. The study recommends relying on profitability when evaluating the stock price, because the results of this study as well as the results of similar studies showed that the profitability have a significant effect on the stock price.

PENGARUH MANAJEMEN SUMBER DAYA MANUSIA, STANDAR OPERASIONAL PROSEDUR DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS PELAYANAN TERPADU SATU PINTU (PTSP) KANTOR KEMENTERIAN AGAMA KABUPATEN TAPIN

ABSTRACT The purpose of this study was to determine and analyze the significant influence simultaneously, partially and dominantly on Human Resource Management, Standard Operating Procedures and Information Technology on the Quality of One Stop Service (PTSP) of the Office of the Ministry of Religion in Tapin Regency. Data analysis techniques were carried out by collecting and analyzing data obtained from field research using a method that is simple quantitative description. The population in this study were all employees of the Ministry of Religion of Tapin Regency, both civil and honorary civil servants, totaling 62 people. Considering that the population in this study was less than 100 people, the sampling in this study used saturated sampling, namely a technique in which all populations were used as samples, namely as many as 62 people. Data collection techniques were by observation, documentation, questionnaires, and interviews. Validity and reliability tests were carried out on research instruments. Data were analyzed by means of: Normality Test, Multicollinearity Test, Heteroscedasticity Test, Linearity Test. The results of the study show that Human Resource Management and Standard Operating Procedures have a significant simultaneous and partial effect on the One Stop Service Quality (PTSP) of the Ministry of Religion in Tapin district. And Information Technology has no significant effect partially on the Quality of One-Stop Integrated Service (PTSP) of the Ministry of Religion in Tapin district. It is recommended for all employees of the Tapin district Ministry of Religion Office to improve the implementation of Standard Operating Procedures.

Pengaruh Akuntansi Pertangggungjawaban terhadap Penilaian Kinerja pada KSP Kopdit Plelu Meluk Wolokoli

The aim of this research is to find out and analyze the description of the implementation of responsibility accounting, performance assessment and the influence of responsibility accounting on performance assessment at KSP Kopdit Plelu Meluk Wolokoli. This type of research is quantitative descriptive. The population of this study was 30 employees who worked at KSP Kopdit Plelu Meluk and the sampling technique used a saturated sampling technique. The number of respondents in this study was 30 employees. Instrument reliability tests include validity and reliability tests, classical assumption tests include normality tests, heteroscedasticity tests. The data analysis technique uses simple linear regression analysis with hypothesis testing (t test). The results of this research show that Responsibility Accounting (X) has no effect on the Performance Assessment variable (Y).

Good University Governance dan Komunikasi untuk Meningkatkan Excellent Service dan Kepercayaan Mahasiswa

Since its establishment, FEBI UIN SAIZU has always tried to provide the best service. So, this research objective is to determine whether GUG and communication significantly affect excellent service. To find out whether excellent service significantly affects student trust and whether GUG and communication have a significant effect on student trust through excellent service. The respondents of this research were taken based on a purposive sampling technique, with the criteria of students who had taken an introductory auditing course. The sample size in this study was 100 students taken from the Faculty of Economics and Islamic Business UIN SAIZU Purwokerto. Hypothesis testing using linear regression test and intervening regression test, which was previously tested with validity and reliability tests as well as classical assumptions consisting of normality, multicollinearity, and heteroscedasticity tests. The results of this study conclude that GUG and communication have a significant effect on excellent service. Excellent service has a significant effect on student trust. GUG and communication have no significant effect on student trust through excellent service.

THE INFLUENCE OF WORK-LIFE BALANCE ON THE MENTAL HEALTH OF MILLENNIAL GENERATION WORKERS IN YOGYAKARTA SPECIAL REGION

The research had the objective to analyze the effect of work life balance on the mental health of
 millennial generation employees of the Yogyakarta Special Region. This research includes causal
 associative research with quantitative approach. The sampling method was simple random
 sampling with the Slovin formula at a critical value of 10% and get results from 131 respondents.
 Primary data was conducted using questionnaire trough google forms. The statistical tests used
 are validity test, reliability test, normality test, heteroscedasticity test, linearity test, simple
 linear regression analysis, t test and analysis of the coefficient of determination with the SPSS
 Statistic 26.0 Program. The results of data analysis indicated that a positive and significant
 influence on work life balance to mental health with a correlation value of 0.667. Effective
 contribution from work life balance to predict mental health by 41.8% and the remaining 58.2%
 influenced by other factors not examined in this study. Thus, it can be concluded that the
 hypothesis in this research is accepted.

Pengaruh Pelayanan, Nisbah Bagi Hasil, Dan Pengetahuan Koperasi Syariah Terhadap Keputusan Menabung Anggota KSPPS BMT Surya Abadi Riyanto Cabang Seputih Raman

This study aims to determine the effect of service, profit sharing ratio, and knowledge of Sharia Cooperatives on the decision to save members of KSPPS BMT Surya Abadi Riyanto Seputih Raman Branch. There is still a lack of people who decide to save or become members of KSPPS BMT Surya Abadi Riyanto, Seputih Raman branch, which is caused by several factors such as, from the perspective of members who save, there are still many complaints from members regarding poor service, inadequate facilities, and the views of members who are still minimal about Islamic cooperatives. In this study using analytical tools, namely SPSS (Static Package For Social Science). This study uses a type of Quantitative research, with a population of ± 3000 members, and a sample determined using the Slovin formula of 100 respondents. By doing several tests, namely, Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Regression Analysis, t test, F test and Determinant Test (R2). Based on the results of the simultaneous test, it is obtained that the significant value is 0.000 <0.05 and the F-count value is 1231.804> 2.699, which means that there is a simultaneous influence between the Service variable (X1), Profit Sharing Rate (X2), and Sharia Cooperative Knowledge (X3) on the Saving Decision variable (Y). While the figure for R square is 0.975 or 97.5%. This shows that Service, Profit Sharing Rate, and Sharia Cooperative Knowledge have an effect of 97.5% on the Saving Decision of KSPPS BMT Surya Abadi Riyanto Branch Seputih Raman Members. The results showed that simultaneously Service, Profit Sharing Rate and Sharia Cooperative Knowledge had a significant effect on Member Saving Decisions, KSPPS BMT Surya Abadi Riyanto, Seputih Raman Branch should improve Services both in terms of facilities and infrastructure owned such as adding a queuing system, replacing employee support tools that have been worn out, provide a Profit Sharing Rate that is more profitable for members who save, and further educate or provide information so that members and prospective members (the public) have good Sharia Cooperative Knowledge such as products and services offered by KSPPS BMT Surya Abadi Riyanto, Seputih Raman Branch, so as to increase the Decision to Save Members and Prospective Members.

PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PT INDOFOOD CBP SUKSES MAKMUR TBK. PERIODE 2013-2022

. The purpose of this research was to determine the influence of liquidity and solvency on profitability at PT Indofood CBP Sukses Makmur Tbk. period 2013–2022. This type of research uses the Associative Quantitative method. The research method used in this research uses statistical tests which include multiple linear regression tests and classical assumptions. In the classic SPSS assumptions used by researchers, namely normality, multicollinearity, autocorrelation and heteroscedasticity tests. Partially the author uses the t test, while simultaneously the author uses the F test which is then continued by using the coefficient of determination test. Based on the results of the t test research, it states that Liquidity as proxied by Current Ratio has a negative and significant effect on Profitability as proxied by Return On Assets with t calculated as tcount < ttable, namely |-5.189| > t table 2.364 with a significance level of 0.001 <0.05. And for Sovitability which is proxied by Debt to Asset Ratio, it partially has a negative and significant influence on Profitability which is proxied by Return On Assets because the calculated t value > t table is -19.438 > t table 2.364 with a significance level of 0.000 < 0.05. For the F test, the Fcount value was 197.526> 4.46 with a significance value of 0.000 < 0.05, which means that there is a significant influence simultaneously between Liquidity which is proxied by the Current Ratio and solvency which is proxied by the Debt to Asset Ratio on Provitability which is proxied by Return On Assets in PT Indofood CBP Sukses Makmur Tbk. The resulting coefficient of determination was 98.3% while the remaining 1.7% was the influence of other factors not examined in the author's research.

Pengaruh Pengetahuan Kewirausahaan Dan Efikasi Diri Terhadap Minat Berwirausaha Dengan Motivasi Berwirauaha Sebagai Variabel Intervening (Studi Pada Mahasiswa Manajemen Angkatan 2019 Universitas Muhammadiyah Metro)

Based on the latest data from the Central Statistics Agency (BPS) shows that as of February 2022, Indonesia's unemployment rate was recorded at 5.83 percent of the total working age population of 208.54 million people. Which astonishing, of the 5.83 percent, almost 14% were residents diploma and bachelor degree (S1) graduates. Based on these data state Indonesia it self still really needs new entrepreneurs, because It is hoped that with the increasing number of entrepreneurs in Indonesia, create new jobs, reduce unemployment and also can help improve the economy of the surrounding community as well country. This research has a goal, namely to find out whether Entrepreneurial knowledge influences the interest in entrepreneurship. For determine whether self-efficacy affects the interest in entrepreneurship. For determine whether entrepreneurial knowledge affects motivation entrepreneurship. To find out whether self-efficacy has an effect on entrepreneurial motivation. To find out whether entrepreneurial knowledge and self-efficacy influences the interest in entrepreneurship with motivation entrepreneurship as an intervening variable. The sample of this research is Class of 2019 Management Student at Muhammadiyah Metro University as many as 102 students. Data collection using a questionnaire, and data analysis using validity test, reliability test, normality test, test linearity, Heteroscedasticity Test, Multicollinearity Test, linear regression analysis multiple, t test, f test, r determination test, and Regression Analysis of Mediation Variables With the Causal Step Method using the program (SPSS). Results research shows that there is a positive and significant influence Entrepreneurship Knowledge and Self-Efficacy on Entrepreneurial Interests, there is a positive and significant influence on Entrepreneurship Knowledge and Efficacy Self on Entrepreneurial Motivation, and there is a positive and significant influence Entrepreneurship Knowledge and Self-Efficacy on Entrepreneurial Interests With Entrepreneurial Motivation as an Intervening Variable.

Analysis of Decision Making Factors for New Students Choosing a Bachelor of Accounting Study Program, Pamulang University

The background of the research to analyze the decision-making factors for new students to choose the Accounting Study Undergraduate Program, Pamulang University which can be a reference for management formulating strategies in the vew student admission process. The research aims to determine the influence of education costs, study program accreditation, educational facilities, and study program prospects on student decision making in choosing an Accounting Study Undergraduate Program, Pamulang University, partially or simultaneously. This research is causal associative research with a quantitative approach. The variables of this research are education costs, study program accreditation, educational facilities, study program prospects and student decisions. The sample population for this research is new students from the Accounting Study Undergraduate Program, Pamulang University, odd semester 2023-2024, totaling 1840 students. Because the student population is too large, the sample taken in this research used the Accidental Sampling technique with 136 respondents being the research sample. The data analysis method in this research is to use a research scale and measure variables using SPSS tools by carrying out several tests including validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear analysis test, F test, T hypothesis test (t-test), and R-Square test (R<sup>2</sup>).

PENGARUH BIAYA PRODUKSI DAN BIAYA PENJUALAN TERHADAP LABA BERSIH PADA SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to determine the effect of Production Cost and Sales Cost on the Net Profit of companies in the food and beverage sub-sector listed on the Indonesian Stock Exchange. The method in this study is the quantitative method. The population in this study includes 26 companies listed on the Indonesian Stock Exchange. Six companies were selected as the research sample. The data in this study is the secondary data obtained from audited annual reports and reported to the Indonesian Stock Exchange. The data analysis techniques in this study are classical hypothesis tests, i.e. normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, hypothesis testing, and coefficient of determination test. The results obtained from this study indicated that Production Costs have no significant influence on the Net Profit, while Sales Costs have a significant effect on the Net Profit, and at the same time, Production Costs and Sales Costs affect profits simultaneously.
 Keywords: Production Cost; Sales Cost; Net Profit