
Abstract. The cosmetics and household goods industry continues to show rapid growth and is a strategic sector in the Indonesian economy. This growth drives competitiveness, forcing companies to optimize production and marketing costs to achieve optimal profits. This study aims to determine the effect of production costs on net profit, the effect of marketing costs on net profit, and the effect of production and marketing costs on net profit in companies in the Cosmetics and Household Goods Sub-Sector listed on the Indonesia Stock Exchange from 2019 to 2023. The method used in this study is quantitative, utilizing secondary data with documentation techniques. The analysis technique used is multiple linear regression with SPSS version 26. The results of this study indicate that production costs affect net profit, marketing costs affect net profit, and production and marketing costs affect net profit. Abstrak. Industri kosmetik dan keperluan rumah tangga terus menunjukkan pertumbuhan pesat dan menjadi salah satu sektor strategis dalam perekonomian Indonesia. pertumbuhan ini mendorong daya saing perusahaan untuk mengoptimalkan biaya produksi dan biaya pemasaran demi meraih keuntungan yang optimal. Penelitian ini bertujuan untuk mengetahui pengaruh biaya produksi terhadap laba bersih, pengaruh biaya pemasaran terhadap laba bersih serta pengarauh biaya produksi dan biaya pemasaran terhadap laba bersih pada perusahaan Sub Sektor Kosmetik dan Keperluan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif, menggunakan data sekunder dengan teknik dokumentasi. Teknik analisis yang digunakan adalah regresi linear berganda dengan SPSS versi 26. Hasil penelitian ini menunjukkan bahwa biaya produksi berpengaruh terhadap laba bersih, biaya pemasaran berpengaruh terhadap laba bersih serta biaya produksi dan biaya pemasaran berpengaruh terhadap laba bersih.
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