Pengaruh Biaya Promosi dan Biaya Produksi terhadap Laba Bersih dengan Volume Penjualan sebagai Variabel Intervening pada Perusahaan Farmasi yang Terdaftar Di BEI Tahun 2019-2023

Abstract

“This research aim to analyze the effect of promotional cost and production cost on net profit with sales volume as an intervening variable in pharmacetical company listed on idx in 2019-2023. The researh use quantitative methods. Using path analysis with the ibm statistics version 26 program. The population in this study were 12 pharmaceutical companies registered on the idx in 2019-2023. The sample in this research are annual finnancial report in the form of promotional cost, production cost sales volume and company net profit for 2019-2023, totaling 45 sample. The result in this research show that promotonal cost, production cost and sales volume have a significant possitive effects on net profit. Based on the resultof the channel analysis, promotional costs have no effects on net profit through sales volume as an intevening variable. Based on the result of path analysis, it show that production costs influence net profit through sales volume as intervening variable.”