ANALISIS PENGARUH VOLUME PENJUALAN, HARGA POKOK PENJUALAN DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PERUSAHAAN CV. TERNAK SARI MERTA JAYA TAHUN 2018-2022

Abstract

This study aims to determine the effect of sales volume, cost of goods sold, and operational costs
on the company's net profit CV Ternak Sari Merta Jaya. This study uses a quantitative approach using a
saturated sample technique taken from the company's financial statements of income for 60 months, starting
from 2018 to 2022. The data analysis technique used is multiple linear regression analysis with the help of
the SPSS 25.0 program. The results of this study indicate that, the first sales volume has a positive effect on
net income with a value of t (t count) is 2,121 t table, namely 2,003 Both seller's cost of goods have a
negative effect on net income with a value of t (t count) is -2,581 > t table namely 2,003 And the three
operational costs have a negative effect on net profit with a value: t (t count) is -2,526 t table namely 2,003
For this reason CV Ternak Sari Merta Jaya Company and similar trading companies must pay attention to
sales volume, cost of goods sold , and operational costs in order to get a balanced profit and increase every
year.