Abstract
Production costs can be used as a tool to increase the profitability sought by the company. The growth of production and sales costs at PT Solusi Bangun Indonesia Tbk has increased and there has been a decrease in net profit every year. The formulation of the problem in this study is whether there is an effect of production costs, and sales, on net profit at PT. Build Solutions Indonesia Tbk? This study aims to determine the effect of production costs, and sales, on net income at PT. Build Solutions Indonesia Tbk. The theory used in this study is the theory of production costs, sales, and net profit, which is to find out how much production and sales costs can affect net profit. This type of research is quantitative. The samples used in this study were 32 samples. Data collection techniques used in this research are documentation and literature studies. The data analysis technique used is descriptive analysis, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, coefficient of determination test (R2 test), partial significance test t-test, simultaneous significant test (F test), and multiple linear regression analysis Based on the results of the t-test, it can be seen that t count for the production cost variable is greater than t-table, meaning that t-count > t-table, so it can be concluded that there is an effect of production costs on net income. As for the sales of the t-test results, it can be seen that the t-count for the sales variable is smaller than the t-table, meaning t-count < t-table, so it can be concluded that there is no effect of sales on net income. And based on the simultaneous significance test (f test) it can be explained that the value of F-count > F-table means that the hypothesis is accepted.