Pengaruh Penjualan dan Beban Operasional Terhadap Laba Bersih pada Perusahaan Manufaktur Sub Sektor Pulp and Paper yang Terdaftar Di Bursa Efek IndonesiaPeriode 2021- 2023

Abstract

This study aims to determine the effect of sales and operating expenses on net profit. The research method used in this study is quantitative, with the study population being companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sample size used in this study was 5 companies, with a total sample of 60 annual reports, determined using a purposive sampling method. The sample data was tested using descriptive analysis techniques, while the hypotheses in this study were tested using multiple linear regression analysis. Partially, the results obtained in this study indicate that operating expenses have a negative effect on the company's net profit. Meanwhile, sales and operating expenses have a significant effect on the company's net profit.