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PENGARUH BIAYA PRODUKSI TERHADAP NET PROFIT MARGIN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE EFFECT OF PRODUCTION COST ON NET PROFIT MARGIN IN INDUSTRIAL SECTOR MANUFACTURING COMPANIES BASICAND CHEMICALS LISTED ON THE INDONESIA STOCK EXCHANGE Written By: Bella Ivana Reva Sabbatini Panjaitan NIM: 1632003 The research was conducted with the aims of knowing how the Production Cost, the Net Profit Margin, and the effect of Production Cost toward Net Profit Margin. This research was conducted in Industrial Sector Manufacturing Companies Basic and Chemicals listed on the Indonesia Stock Exchange for the period 2016-2017 and the sample of selection procedure uses purposive sampling with the number of sample obtained are 56. This research design used descriptive method with quantitative approach. Dependent variable and independent variable measured by the ratio scale. The analytical method used in processing statistical data is simple linear regression include descriptive analysis, assumption test, coefficient of correlation analysis, coefficient of determination analysis, and significant test. The results of this study indicate that companies in this sector have a high amount of production costs and the Net Profit Margin in this sector is below 20%. Then The results of this research indicated the Production Cost has not significant on Net Profit Margin with significant value of 0,128. Key Words: Production Cost, Net Profit Margin, and Indonesia Stock Exchange.