Abstrak
This research was written by Riri Apriliani (3421066), majoring in Sharia Accounting, Faculty of Islamic Economics and Business (FEBI), under the guidance of Andis Febrian, MM, with the title "The Effect of Production Costs and Promotion Costs on Net Profit in Manufacturing Companies in the Basic and Chemical Industry Sectors for the 2019-2023 Period." This research aimed to determine the effect of production costs and promotion costs on net profit in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The background of this research is based on the importance of efficient cost management as one of a company's primary strategies for increasing profitability amidst increasingly competitive industry conditions. Production costs and promotion costs were chosen because they are key cost components that can be directly controlled by management and significantly impact the company's financial performance, particularly net profit. This research used a quantitative approach with multiple linear regression analysis. The sample was selected using a purposive sampling technique, resulting in 10 The study was conducted on companies that met the criteria during the five-year observation period. The data used was secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange. Data testing was conducted using the classical assumption test, partial t-test, simultaneous F-test, and coefficient of determination test using SPSS version 25 software. Based on these results, companies are advised to prioritize optimal promotional cost management, as it has been shown to significantly impact net profit, while maintaining production cost efficiency to support business sustainability. These findings provide an important contribution to cost management practices and serve as a reference for further research examining other factors that influence a company's net profit.