Influence of Operating Cost, Production Cost and Sales Volume on Net Profit of IDX-Listed Pharmaceuticals

Shintya Putri Salsabila ; Ana Kadarningsih
Proceeding of the International Conference on Mana... 📅 2025 Vol 2, No 2 🔗 DOI: 10.61132/icmeb.v2i2.280
Abstract
This study analyzes the effect of operating costs, production costs, and sales volume on net profit in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Using a quantitative method with panel data regression analysis, this study took a sample of 11 companies and secondary data from financial reports. The results of the hypothesis test show that operating costs, production costs, and sales volume partially have a positive and significant effect on net profit. These findings are consistent with existing literature and indicate that efficient cost management and increased sales volume are crucial factors in maximizing profitability in the pharmaceutical sector. Furthermore, this research is also relevant to Agency Theory, which suggests that management, as agents, must manage costs and sales transparently to align their interests with those of shareholders, ultimately leading to the sustainable increase of company value. This study contributes to understanding key factors driving financial performance in the industry.
Keywords
Net Profit; Operating Cost; Pharmaceuticals; Production Cost; Sales Volume
How to Cite

Shintya Putri Salsabila & Ana Kadarningsih (2025). Influence of Operating Cost, Production Cost and Sales Volume on Net Profit of IDX-Listed Pharmaceuticals. Proceeding of the International Conference on Management, Entrepreneurship, and Business, 2(2). https://doi.org/10.61132/icmeb.v2i2.280

Shintya Putri Salsabila; Ana Kadarningsih, "Influence of Operating Cost, Production Cost and Sales Volume on Net Profit of IDX-Listed Pharmaceuticals," Proceeding of the International Conference on Management, Entrepreneurship, and Business, vol. 2, no. 2, 2025.

Shintya Putri Salsabila; Ana Kadarningsih. "Influence of Operating Cost, Production Cost and Sales Volume on Net Profit of IDX-Listed Pharmaceuticals." Proceeding of the International Conference on Management, Entrepreneurship, and Business, vol. 2, no. 2, 2025.

Shintya Putri Salsabila; Ana Kadarningsih. "Influence of Operating Cost, Production Cost and Sales Volume on Net Profit of IDX-Listed Pharmaceuticals." Proceeding of the International Conference on Management, Entrepreneurship, and Business 2, no. 2 (2025).

Shintya Putri Salsabila & Ana Kadarningsih (2025) 'Influence of Operating Cost, Production Cost and Sales Volume on Net Profit of IDX-Listed Pharmaceuticals', Proceeding of the International Conference on Management, Entrepreneurship, and Business, 2(2). doi: 10.61132/icmeb.v2i2.280.

Shintya Putri Salsabila; Ana Kadarningsih. Influence of Operating Cost, Production Cost and Sales Volume on Net Profit of IDX-Listed Pharmaceuticals. Proceeding of the International Conference on Management, Entrepreneurship, and Business. 2025;2(2).

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