Agus Rahmad Hidayat, Putri Najwa Safitri, Irene Chechilia Sihotang, Muammar Rinaldi

Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Pada BEI Tahun 2019 - 2023

Introduction

Pengaruh biaya produksi dan biaya operasional terhadap laba bersih pada perusahaan sub sektor makanan dan minuman yang terdaftar pada bei tahun 2019 - 2023. Analisis pengaruh biaya produksi & operasional terhadap laba bersih perusahaan makanan & minuman di BEI (2019-2023). Hasilnya, biaya-biaya ini tidak signifikan memengaruhi laba bersih.

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh biaya produksi dan biaya operasional terhadap laba bersih pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI periode 2019-2023. Metode yang digunakan adalah metode asosiatif dengan pendekatan kuantitatif, menggunakan data sekunder dari laporan keuangan perusahaan. Teknik pengambilan sampel dilakukan dengan purposive sampling. Hasil penelitian menunjukkan bahwa secara parsial, biaya produksi dan biaya operasional tidak berpengaruh signifikan terhadap laba bersih. Secara simultan, kedua variabel tersebut juga tidak memiliki pengaruh signifikan terhadap laba bersih.

Review

The study titled "Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Pada BEI Tahun 2019 - 2023" addresses a highly relevant and practical topic in financial management and accounting. Investigating the impact of production and operational costs on net income within the food and beverage sub-sector listed on the Indonesian Stock Exchange (BEI) provides valuable insights for investors, managers, and policymakers. The chosen timeframe from 2019 to 2023 is particularly pertinent, encompassing periods of significant economic shifts and global events that could profoundly influence business operations and profitability. The abstract clearly articulates the research objective and the study's scope. Methodologically, the research employs an associative quantitative approach utilizing secondary financial data, which is appropriate for examining relationships between financial variables. The use of purposive sampling is noted, though the specific criteria guiding this selection would be critical for evaluating the representativeness and generalizability of the sample in the full manuscript. A key finding, as presented in the abstract, is the lack of a significant influence, both partially and simultaneously, of production and operational costs on net income. This result is quite counter-intuitive, as these cost components are generally expected to be fundamental drivers of profitability. The full paper would need to thoroughly discuss the specific statistical methods used (e.g., regression analysis), the exact model specification, and potential reasons behind these unexpected non-significant findings, perhaps considering issues like multicollinearity, omitted variables, or specific characteristics of the chosen sub-sector during the study period. The non-significant findings present a compelling point for deeper analysis and discussion. If core cost elements do not statistically impact net income, the paper should offer robust explanations or theoretical justifications for this outcome, potentially challenging conventional financial wisdom or highlighting unique dynamics within the Indonesian food and beverage sector during the observed period. Future research could extend this work by exploring moderating or mediating variables (e.g., sales volume, pricing power, efficiency measures), investigating different profitability metrics, or employing alternative econometric models to further probe these relationships. Additionally, a detailed discussion of the study's limitations, such as potential data constraints or specific economic conditions, would strengthen the paper's contribution and guide subsequent investigations.

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