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PENGARUH BIAYA PRODUKSI, BIAYA OPERASIONAL, STRUKTUR MODAL, PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 - 2018

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ABSTRACT EFFECT OF PRODUCTION COSTS, OPERATIONAL COSTS, CAPITAL STRUCTURE AND SALES TOWARDS NET PROFIT IN ITEMS AND CONSUMPTION INDUSTRY COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN 2014-2018 Written By: Memey NIM. 1834001 This study aims to examine and determine the effect of production costs, operational costs, capital structure, sales, and net profit on goods and consumption industry companies listed on the Indonesia Stock Exchange in 2014-2018 partially and simultaneously. The data collection is done by using secondary data that has been published. The secondary data will be processed using SPSS 22.0 for Windows in correlation coefficient analysis, significance test, coefficient of determination, simple linear regress, classic assumption test, and multiple linear regression. From the results of the descriptive statistical research each variable has good results. With the value mean (average) of 5.073.164.047.646,431 for production costs, the value mean (average) of 3.968.775.598.834,4907 for operational costs, the value mean (average) of 0,7291 for structures capital (Debt Equity Ratio), the value mean (average) of 12.154.265.505.110,672 for sales, mean (average) of 1.200.906.390.222,02 for net income. From the hypothesis testing, it can be seen that production cost has a significant effect on net income with t-value 13,774> ttable 1.65361 and Sig. of 0,000 <0.05. Operating costs have a significant effect on net income with a t-value of 23.603> t-table 1.65361 and Sig. of 0,000 <0.05. capital structure (Debt Equity Ratio) has no significant effect on net income with a t-test value of 0.128 0.05. Sales have a significant effect on net income with a t-value of 30.162> t-table 1.65361 and Sig. of 0,000> 0.05. Based on the f test or simultaneous test found that production costs, operational costs, capital structure, sales have a significant effect on net income with a value of f-count 242.009> f-table 2.27 and the value of Sig. at 0,000 <0.05. Keywords: Production Costs, Operational Costs, Capital Structure, Sales and Net profit