Net income is one component in measuring the success of a company. The amount of production costs and promotional costs incurred by the company as well as the large level of sales received by the company is one of the factors that affect the company's net income. This research was conducted to determine the factors that influence net income in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the period of 2012 to 2017 simultaneously or partially. Sampling was done through purposive sampling. In this study, multiple linear regression analysis and analysis techniques were used using the F Test and t test. In addition, a classic assumption is also carried out on the data to be processed. The classical assumption test results show that there is no deviation from the classical assumption test. After testing the hypothesis and discussion, the following results are shown: production costs partially have a negative effect on net income; Promotional costs partially have a positive effect on net income; sales volume partially has a positive effect on net income; production costs, promotional costs, and sales volumes simultaneously have a positive influence on net income.