Pengaruh Biaya Produksi, Volume Penjualan, Biaya Administrasi Umum Dan Biaya Promosi Terhadap Laba Bersih

(Studi Empiris Perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021)

Abstract

This study is motivated by the importance of maintaining net income performance in healthcare companies amid increasing operational costs and competitive industry dynamics. The purpose of this research is to examine the influence of production costs, sales volume, general administrative costs, and promotional costs on the net income of healthcare companies listed on the Indonesia Stock Exchange for the 2016–2021 period. The sample was selected using purposive sampling, resulting in 12 companies from a population of 30. Data were collected through documentation and analyzed using classical assumption tests, multiple linear regression, hypothesis testing, and the coefficient of determination. The findings show that sales volume and promotional costs have a partial effect on net income, while production costs and general administrative costs do not. Simultaneously, all independent variables significantly influence net income. The Adjusted R Square value of 0.611 indicates that 61.1% of the variation in net income is explained by the variables studied. These results imply that companies need to optimize sales and promotional strategies to strengthen profitability while maintaining efficiency in production and administrative expenses to ensure sustainable financial performance.