PENGARUH BIAYA PRODUKSI, HUTANG JANGKA PANJANG DAN PENDAPATAN TERHADAP LABA BERSIH PERUSAHAAN DENGAN HARGA JUAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR PADA BEI TAHUN 2012-2016

Abstract

This research aims for knowing whether production costs, long-term liabilities and
revenue affect to selling price, for knowing whether production costs, long-term liabilities,
revenue and selling price affect to net profit and knowing whether the selling price mediates the
effect of production costs, long-term liabilities and revenue to net profit.
The population in this research is manufacturing companies in the consumer goods
sector industry listed on the IDX from 2012-2016 with a total of 20 companies. The data
technique analysis used are descriptive test, classic assumption test, 2 phase linear regression
analysis, model suitability test and path interpretation and direct and indirect influence test.
The results of this research indicate that production cost and income have a significant
positive effect to selling price while long term liabilities have a not significant negative effect to
selling price. Production cost has a significant negative effect to net profit while long term
liabilities has significant positif effect to net profit and revenue has not significant positif effect
to net profit. Selling price has a significant positive effect to net profit, selling price mediates
the effect of production cost and revenue to net profit and selling price can not mediate the
effect of long term liabilities to net profit.
Based on this research, it is expected that the company can minimize production costs
and increase selling prices, revenues and long-term liabilities, so that it will increase net
income.
Keywords: Production cost, long-term liabilities, revenue, selling price, net profit.