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Analisis Harga Pokok Penjualan dan Cukai Rokok terhadap Net Profit Margin

Hubert Mulya Sari Lumban Toruan Program Studi Magister Manajemen, Universitas Kristen Maranatha Sienly Veronica Program Studi Magister Manajemen, Universitas Kristen Maranatha DOI: https://doi.org/10.37034/infeb.v6i2.884 Keywords: Net Profit Margin, Cost of Goods Production, Cigarette Excise, Goods Sold, Sales Abstract Cigarette excise increasement issue has an impact on companies net profit. The government policy has raised the cost of goods sold. Cigarette companies should decide to increase net profit. This research was designed with multilinear regression method to determine effect of the cost of goods sold and cigarette excise on net profit margin of cigarette companies which enlisted in Indonesia Stock Exchange for 2013–2022-year periods. The data set that used in this research are secondary data which consist of net sales, cost of goods sold, net income, and cigarette excise that taken from each company’s financial annual report. The result shows that cost of goods sold, and cigarette excise have negative effect on net profit margin in simultaneous impact. Partially, the cost of goods sold has a negative effect on net profit margin than cigarette excise. In this case, companies have to consider other aspects before making the cost of goods sold determination. This decision would have more effect on net profit margin than cigarette excise does. Downloads Download data is not yet available. References Mulyadi, D., Sihabudin, & Sinaga, O. (2020). Analysis of Current Ratio, Net Profit Margin, and Good Corporate Governance Against Company Value. Systematic Reviews in Pharmacy, 11(1), 588–600. DOI: https://doi.org/10.5530/srp.2020.1.74 . Nariswari, T. N., & Nugraha, N. M. (2020). Profit Growth : Impact of Net Profit Margin, Gross Profit Margin and Total Assests Turnover. International Journal of Finance & Banking Studies (2147-4486), 9(4), 87–96. DOI: https://doi.org/10.20525/ijfbs.v9i4.937 . Nugraha, N. 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Jurnal Informatika Ekonomi Bisnis, 6(3), 653-657. https://doi.org/10.37034/infeb.v6i2.884 ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX This work is licensed under a Creative Commons Attribution 4.0 International License.

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