The The Effect of Inventory and Production Costs on Net Profit with Sales Volume as a Moderating Variable
Pengaruh Persediaan dan Biaya Produksi terhadap Laba Bersih dengan Volume Penjualan sebagai Variabel Moderasi
DOI:
https://doi.org/10.21070/ups.6702Keywords:
Inventory, Production Costs, Net Profit, Sales VolumeAbstract
In general, a company is established to obtain optimal profit. Inventory, production costs, and sales volume influence a company's profit. The criterion for evaluating the effectiveness of a company's management is determined by the profits it generates. Enhanced performance within a company correlates with an escalation in profit growth, whereas diminished performance results in a decline in profit growth. The subjects of this investigation are food and beverage enterprises publicly traded on the Indonesia Stock Exchange from 2019 to 2023. A purposive sampling technique was employed in this research, entailing the selection of samples according to predetermined criteria. In this investigation, a plethora of analytical methodologies were employed, encompassing descriptive statistical evaluations, tests for normality, tests for multicollinearity, tests for heteroscedasticity, tests for autocorrelation, analysis through multiple linear regression, t-tests, F-tests, R² tests, and analysis using moderation regression. It was discerned from the findings that inventory exerts a substantial impact on net profit, whereas production costs do not. Additionally, it was revealed that sales volume does not serve as a moderating variable for the relationship between inventory and net profit, nor does it alter the influence of production costs on net profit within the domain of food and beverage enterprises listed on the Indonesia Stock Exchange over the period spanning 2019 to 2023
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