Pengaruh Biaya Promosi Dan Biaya Administrasi Umum Terhadap Laba Bersih Pada Perusahaan Manufaktur Sub Sektor Rokok Yangterdaftar di Bursa Efek Indonesia (BEI) Periode 2020—2024

Nurul Khatimah; Asep Mulyana; Kusnadi Kibet Lesmana; Yudhaswara Januarharyono; Ami Priatna

doi:10.31004/riggs.v4i2.1360

Authors

Nurul Khatimah Universitas Nurtanio Bandung
Asep Mulyana Universitas Nurtanio Bandung
Kusnadi Kibet Lesmana Universitas Nurtanio Bandung
Yudhaswara Januarharyono Universitas Nurtanio Bandung
Ami Priatna Universitas Nurtanio Bandung

DOI:

https://doi.org/10.31004/riggs.v4i2.1360

Keywords:

Promotional Expenses, General Administrative Expenses, Net Profit

Abstract

This study aims to examine the partial and simultaneous effects of Promotional Expenses and General Administrative Expenses on Net Profit in cigarette sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. A quantitative approach with descriptive and associative methods was applied using secondary data from the financial reports of PT Gudang Garam Tbk., PT Hanjaya Mandala Sampoerna Tbk., and PT Wismilak Inti Makmur Tbk. Data were analyzed using multiple linear regression, t-test, and F-test with IBM SPSS Statistics version 25. The results show that Promotional Expenses have a partial effect on Net Profit, while General Administrative Expenses do not. However, both variables simultaneously affect Net Profit.

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