PENGARUH BIAYA DISTRIBUSI, BIAYA PENJUALAN DAN BIAYA ADMINISTRASI UMUM TERHADAP LABA BERSIH (Studi Empiris pada PT. Sandana Istana Multigas Tegal Tahun 2018-2020)

Abstract

This study aims to determine and analyze the effect of distribution costs on net income, selling costs on net income, general administrative costs on net income, distribution costs, selling costs and general administrative costs on net income. This research uses quantitative research using secondary data. The population in this research is the financial statements of PT. Sandana Istana Multigas Tegal in period 2018-2020. The sample in this study was 36 data, the sampling technique used purposive sampling technique. The data analysis technique used the SPSS 25. The results of the study indicate that: 1) distribution costs have a significant effect on net income. 2) cost of sales has a significant effect on net income. 3) general administration costs have a significant negative effect on net income. 4) distribution costs, selling costs and general administration costs simultaneously have a significant effect on net income.