Description:
ABSTRACT This study aimed to analyze the causes of the increase/decrease in the net profit of PT. Unilever Indonesia, Tbk during the 2015 – 2021 period, and examine how significant the relationship between production and operating costs is on the net income of PT. Unilever Indonesia, Tbk during that period. This research employed quantitative associative methodology and used secondary data in the form of Financial Statements issued by PT. Unilever Indonesia, Tbk. The sampling technique was carried out using purposive sampling. The data analysis technique used a descriptive statistical test, classical assumption test, multiple linear regression test, coefficient of determination test, t-test, and F test. The statistical tool used was SPSS Version 16.The results of this study showed that PT. Unilever Indonesia, Tbk’s most significant increase and decrease in net income during the 2015 – 2021 period were in 2018 and 2021. The increase or decrease that occurred in 2018 and 2021 was due to the increase/decrease in production costs because production costs greatly affected the company's sales results. The existence of other income in the form of sales of Spreads products, there was a decrease/increase in the cost of goods sold due to the remaining work-in-process in the previous year/increasing raw material costs in the current year, and bank loans. The results of the analysis are also in accordance with the results of partial statistical tests. The production costs significantly affect net income, and operating costs partially have no significant effect on net income. Simultaneously, production costs and operating costs have a significant effect on the net profit of PT. Unilever Indonesia, Tbk during the 2015 – 2021 period. After conducting partial and simultaneous tests, the results of hypothesis testing in this study are; hypothesis 1 is accepted, hypothesis 2 is rejected, and hypothesis 3 is accepted. Keyword: Operating Costs; Production Costs; Net Profit

URL:
https://mail.alfufauzan.my.id/uploads/Chaerunissa_Azizi__18530048_(_BAB_I,II,III_).pdf

Type:
SKRIPSI

Document:
Program Studi S1 Akuntansi

Date:
25-07-2022

Author:
Chaerunissa Azizi_ 18530048