Analysis of the Impact of Cost of Goods Sold (HPP) and Operating Expenses on Net Profit Sales
This research is conducted on purpose to determine and analyze the effect of Cost of Goods Sold on Net Profit, the effect of Operating Expenses; and the effect of Cost of Goods Sold and Operating Expenses on Net Profit of Domba Mas Trading Company. The research methodology used is quantitative with secondary data. The variables examined in this study are Financial Statements that include the Cost of Goods Sold, Operating Expenses and Net Profit at Domba Mas Trading Company, of the period starting from 2014-2018. The sampling technique used in this study was purposive sampling for 5 years with a 12-month period totaling 60 Financial Statements. The criteria of this study are reports that experienced Net Profit of only 35 Financial Statements.Data was analysed by using multiple linear regression analysis method. The results of the research partially where the Cost of Goods Sold does not have a significant effect on Net Profit at the Domba Mas Trading Company. Operational Expenses partially have a significant effect on Net Profit at Domba Mas Trading Company. Cost of Goods Sold and Operating Expenses simultaneously have a significant effect on Net Profit at Domba Mas Trading Company. The coefficient of determination is 32,1% where Net Profit is influenced by Cost of Goods Sold and Operating Expenses while the remaining 67,9% is influenced by other variables that did not participate in this study, sales, account receivable, accounts payable, asset.