@thesis{thesis,
		author={Burhanuddin  Burhanuddin and Khamisah  Nur and PURNOMO  ADI BUDI},
		title ={PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH (STUDI PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021)},
		year={2023},
		url={http://repository.unsri.ac.id/103421/},
		abstract={The study aims to determine the effect of production costs and operational costs to net profit. The type of data used in this study is secondary data in the form of company annual financial reports. The research population is the food and beverage sub sector companies listed on the Indonesia Stock Exchange in 2017-2021. Sampling was carried out by purposive sampling method with a total sample of 95 samples. The analytical technique used is Multiple Linear Regression using the SPSS program. 
The results show that the production costs variable do not have a significant effect on net profit, while the operational costs variable have a positive significant effect on net profit. The limitation of this study is that it only uses a sample of food and beverage sub sector companies that are listed on the Indonesia Stock Exchange in 2017-2021.}
		}