PENGARUH BIAYA PRODUKSI, BIAYA OPERASIONAL DAN BIAYA PROMOSI TERHADAP LABA BERSIH DENGAN VOLUME PENJUALAN SEBAGAI VARIABEL MODERASI (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)

Every company, whether large or small, always tries to increase the profits it earns. The profits obtained can be maximized by reducing production costs, operational costs and promotional costs that the company will incur. This research is motivated by the fact that the problem of competition between companies requires companies to continuously make improvements in the quality of goods and services as well as efficiency in reducing production costs, operational costs and promotional costs so that product selling prices can be competitive so that companies can generate optimal profits. This research aims to determine the influence of production costs, operational costs and promotional costs on net profit and determine the role of sales volume in moderating the influence of production costs, operational costs and promotional costs on net profit. The type of research in this research is quantitative with the type of data used is secondary data obtained from the Indonesia Stock Exchange (BEI) in the form of financial reports for 2018-2022 and obtained using documentation techniques. The population in this study was all 84 food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (BEI) with a total sample of 23 companies obtained using purposive sampling techniques. The data analysis technique used consisted of multiple linear analysis and Moderated Regression Analysis (MRA) and was tested using the Statistical Package for the Social Sciences (SPSS) version 29.0 application. The results of this research show that partially the production cost variable has no effect on net profit, the operational cost variable partially has a positive effect on net profit, the promotional cost variable partially has a positive effect on net profit, simultaneously the production cost variable, operational costs and promotional costs have an effect on net profit, apart from that it is also known that sales volume moderates the influence of production costs, operational costs and promotional costs on net profit.

Keywords: Production Costs, Operational Costs, Promotion Costs, Sales Volume, Net Profit