The Effect Of Production Costs And Operational Costs On The Net Profit Of PT Suntech Agung Manufacturing Company
The Effect Of Production Costs And Operational Costs On The Net Profit Of PT Suntech Agung Manufacturing Company
Ermawati1, Alberta Esti Handayani2, Shanty Ratna Damayanti3
Abstract
The purpose of this study is to analyze the influence of production costs and operational costs on net profit in the manufacturing company PT Suntech Agung. The sample taken in this study is the financial statements of PT Suntech Agung in the 2019-2023 period. The documentation method is a data collection technique by collecting financial reports from the PT Suntech Agung company from 2019 to 2023. The data analysis technique used in this study is multiple linear regression. The results of the study show that partially production costs have a positive and significant effect on PT Suntech Agung’s net profit for the 2019-2023 period, while operational costs are not significant in affecting net profit. Simultaneously, production costs and operational costs have a positive and significant effect on PT Suntech Agung’s net profit for the 2019-2023 period. The implication of this study is that companies should be able to increase production costs and must be able to manage operational costs effectively and efficiently so that the company’s goal of getting large profits can be achieved.