Keywords: production costs; operating costs; sales; net income; transportation and logistics
Abstract
Publicly listed firms on the Indonesia Stock Exchange in the transportation and logistics industry during the 2017-2024 period will have their net income analyzed together with the effects of sales, operating expenses, and production costs. “The researchers in this study used a quantitative strategy that combined descriptive and verification methods. Thirteen firms with a total of one hundred forty-four firm-year observations made up the sample, which was decided upon by means of purposive sampling. The data was analyzed using a variety of statistical tools within IBM SPSS Statistics 26, including t-tests, F-tests, correlation analysis, classical assumption tests, multiple linear regression, and coefficient of determination. The results demonstrate that production costs significantly and negatively impact net income (-0.172 regression coefficient, p<0.001). A negative and statistically significant effect of operating expenses is -0.362, but a positive and statistically significant effect of sales is 0.392 on net income. With an F-value of 72.702, net income is highly affected by sales, manufacturing expenses, and operating costs all at once.” The three independent variables account for 68.6% of the variance in net income, according to the coefficient of determination. According to these results, boosting sales while keeping costs in check is crucial for a company's bottom line.
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