Pengaruh Biaya Produksi Dan Biaya Promosi Terhadap Laba Bersih (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)

This study aims to determine whether production costs and promotion costs have an effect on net income in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange that were 184 companies and the samples obtained were 23 companies. The sample is determined using the purposive sampling method. The data analysis method used in this study is multiple linear regression analysis. The results of this study indicate that partially production costs have a significant effect on net income and promotion costs also have a significant effect on net income.