THE IMPACT OF PRODUCTION COSTS, COST OF GOODS SOLD, MARKETING COSTS AND OPERATIONAL COSTS ON NET PROFIT BEFORE TAXES IN CONSUMER NON CYCLICAL SECTOR COMPANIES LISTED ON THE IDX

Abstract

This research aims to determine the impact of production costs, cost of goods sold, marketing costs and operational costs on net profit before tax. The population used in this research is food and beverage companies listed on the Indonesia Stock Exchange. To determine the research sample using techniques Purposive Sampling  So there are 11 companies that match the research criteria set by the researchers. The analysis techniques used in this research are the classical assumption test, multiple linear regression analysis, coefficient of determination test (R²), hypothesis testing. The research results show that partially production costs and marketing costs have a significant effect on net profit before tax, while cost of goods sold and operational costs have no effect on net profit before tax. Simultaneously, production costs, cost of goods sold, marketing costs and operational costs have a significant effect on net profit before tax.