PENGARUH MODAL KERJA, PENJUALAN, DAN BIAYA OPERASIONALTERHADAP LABA BERSIH PADA PT. UNILEVER INDONESIA TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Net profit is the profit obtained by a company after deducting all costs and expenses, including cost of goods sold, operating costs, interest expenses, and income tax in a certain period. Net profit reflects the final results of the company's business activities which show how effective the company is in managing income and expenses to generate net profit. The condition of net profit at PT. Unilever Indonesia experiences fluctuations which means that these increases and decreases are influenced by working capital, sales and operating costs which also experience fluctuations. This research was conducted at PT. Unilever Indonesia Tbk which is listed on the Indonesia Stock Exchange. The purpose of this study was to determine the effect of working capital, sales and operating costs on net profit at PT. Unilever Indonesia Tbk which is listed on the Indonesia Stock Exchange. The method of data collection in this study was carried out through a quantitative method using Multiple Regression Analysis using the assistance of IBM SPSS version 22 (twenty two). The results of the study indicate that the influence of working capital, sales, and operating costs simultaneously have a significant effect on net profit. The results of the study on the influence of working capital on net profit indicate that partially working capital has a significant effect on net profit. The results of the study on the influence of sales on net profit indicate that partially sales have a significant effect on net profit. The results of the study on the influence of operating costs on net profit indicate that partially operating costs do not have a significant effect on net profit.