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PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PERUSAHAAN SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE IMPACT OF PRODUCTION COSTS AND OPERATING COSTS TOWARDS NET INCOME IN FOODS AND BEVERAGES SUB SECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Written by: Vita Elmy Gracia NIM : 1532173 This study was conducted to find out how the production costs of foods and beverages subsector companies who listed in Indonesia Stock Exchange, to find out how the operating costs of foods and beverages subsector companies who listed in Indonesia Stock Exchange, and to find out how the effect of production costs and operating costs towards net income of foods and beverages companies who listed in Indonesia Stock Exchange. This study used descriptive quantitative methods. The data collection technique used in this research is secondary data which is accessed through the official website of the Indonesia Stock Exchange, www.IDX.co.id. While the data processing techniques used are descriptive statistical analysis, correlation coefficient analysis, coefficient of determination analysis, regression analysis, significance test and classic assumption test using SPSS 16. The results of this study indicate that (1) production costs have a significant effect on net income with a significance value of 0.00 (2) operating costs have a significant effect on net income with a significance value of 0.00 (3) production costs and operating costs simultaneously have a significant effect on net income with significance value 0.00. Key Words : Production Costs, Operating Costs, Net Income