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PENGARUH HARGA POKOK PENJUALAN TERHADAP LABA BERSIH PADA SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2018

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ABSTRACT THE EFFECT OF COST OF SALES ON CLEAN PROFIT IN TEXTILE AND GARMENT SUBSECTOR COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE IN 2016-2018 Written by: Elizabeth Stevani Debora NIM: 1632078 This research aims to determine how the effect of Cost of Goods Sold on Net Profit in Textile and Garment Subsector Companies Listed on the Indonesia Stock Exchange. The method used in this research is descriptive method. The data used are secondary data from financial statements. The method of analysis used is descriptive analysis, correlation coefficient analysis, determination coefficient, significance test, and linear regression analysis. The population that has been used in this study is the company's financial statements, and samples of companies listed on the Indonesia Stock Exchange Textile and Garment Subsector Companies. Based on the results of statistical analysis used by the author, the correlation coefficient of Cost of Goods Sold to Net Profit there is a very weak relationship between Cost of Goods Sold to Net Profit seen from the value of r = 0.053, a significance value of 0.727 >0.05 then Ho is accepted Ha is rejected means there is no influence significant between Cost of Goods Sold to Net Profit. Based on statistical analysis it is known that the coefficient of determination shows Rsquare = 0.003 which means that the figure shows the contribution of Cost of Goods Sold to Net Profit of 0,3% while 99,7% is influenced by other factors not examined in this research study. Keywords: Cost of Sales, Net Profit