ANALYSIS THE IMPACT OF SALES AND OPERATING EXPENSES ON NET PROFIT AT PT SAWIT SUMBERMAS SARANA TBK IN 2020-2024

Abstract

This study aims to analyze the effect of sales and operating expenses on the net profit of PT Sawit Sumbermas Sarana Tbk during the 2020–2024 period. The data used are secondary data obtained from the company's annual financial report published by the Indonesia Stock Exchange (IDX). The research method uses a quantitative approach with descriptive and verification analysis. The analysis was conducted using the IBM SPSS Statistics program version 24 with Descriptive Statistics tests, T tests, and F tests. The results of the study indicate that although sales increased significantly from year to year, the implementation of unbalanced operating expenses negatively impacted net profit, especially in 2023 when net profit declined sharply. The results of the T test indicate that the sales variable has a positive and significant effect on net profit, while operating expenses have a significant negative effect on net profit. The F test proves that both variables simultaneously have a significant effect on net profit. Therefore, this study emphasizes the importance of controlling operating expenses as a primary strategy in maintaining company profitability amidst revenue reductions.