Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Bersih Tahun Berjalan

Bram Dias Perkasa, Leny Suzan

Abstract

Abstrak Laba merupakan selisih pendapatan dan beban merupakan tujuan utama dari suatu perusahaan serta tolak ukur bagi keberhasilan perusahaan untuk kelanjutan suatu perusahaan selain itu menjadi gambaran suatu manajemen dalam pengelolaan keuangan. Semakin kuatnya persaingan perdagangan di indonesia maupun luar indonesia perusahaan harus lebih memikirkan strategi yang matang. Sehingga perusahaan harus lebih memikirkan strategi yang matang diantaranya pengorbanan sumber ekonomi dalam mengelola beban yang harus dikeluarkan perusahaan yaitu biaya produksi dan biaya operasional. Tujuan dari penelitian ini untuk mengetahui pengaruh biaya produksi dan biaya operasional terhadap laba bersih tahun berjalan pada perusahaan manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2016-2019 baik secara simultan maupun parsial. Penelitian ini menggunakan metode penelitian kuantitatif dengan menggunakan purposive sampling yang memperoleh sampel sebanyak 11 sampel dalam kurun waktu 4 tahun sehingga didapat dalam penelitian ini sebanyak 44 unit sampel. Metode analisis dalam penelitian ini menggunakan metode analisis regresi data panel dengan menggunakan software Eviews versi 11. Hasil penelitian ini menyatakan secara simultan biaya produksi dan biaya operasional secara bersama-sama berpengaruh terhadap laba bersih tahun berjalan sebesar 65,612%. Secara parsial biaya produksi menunjukkan berpengaruh secara positif signifikan terhadap laba bersih tahun berjalan. Sedangkan biaya operasional menunjukkan berpengaruh secara negatif signifikan terhadap laba bersih tahun berjalan. Kata kunci : Biaya Produksi, Biaya Operasional, Laba Bersih Tahun Berjalan _________________________________________________________________________ Abstract Profit is the difference in revenue and expenses is the main objective of a company and a benchmark for the success of a company in addition to being a picture of a management in financial management. The stronger trade competition in Indonesia and imports outside Indonesia companies should think more about a mature strategy. So the company must think more about a mature strategy including the sacrifice of economic resources in managing the burden that must be incurred by the company, namely production costs and operational costs. The purpose of this study is to determine the effect of production costs and operating costs on net profit for the current year on textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019 both simultaneously and partially. This study uses quantitative research method using purposive sampling that obtained 11 samples in 4 years so that it was obtained in this study as many as 44 sample units. The analysis method in this study uses the data panel regression analysis method using Eviews version 11 software. The results of this study stated that simultaneously production costs and operating costs jointly influenced the net profit for the year of 65.612%. Partial production costs showed a significant positive effect on net profit for the year. Meanwhile, operating costs showed a significant negative impact on net profit for the year. From the results of the research that has been done. It is expected to be information and can be used for investors in making investments as well as manufacturing companies of textile and garment sub-sectors listed on the Indonesia Stock Exchange is expected to plan as best as possible in determining production costs and operational costs in order for the company to obtain maximum net profit for the current year. Keywords : Net Profit for the Year, Operating Costs, Production Costs.

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