Faktor-faktor yang Mempengaruhi Biaya Produksi, Biaya Operasional, Penjualan, Modal Kerja, dan Perputaran Total Aset
DOI:
https://doi.org/10.30651/stb.v6i1.30959Kata Kunci:
Biaya Produksi; Biaya Operasional; Penjualan; Modal Kerja; Perputaran Total AsetAbstrak
Perusahaan barang konsumsi non-esensial adalah perusahaan yang produknya sangat sensitif terhadap perubahan siklus ekonomi. Fluktuasi daya beli pasca pandemi mengharuskan perusahaan untuk mengoptimalkan efisiensi biaya dan aset guna mempertahankan kinerja laba. Penelitian ini bertujuan untuk menganalisis pengaruh biaya produksi, biaya operasional, penjualan, modal kerja, dan perputaran aset total terhadap laba bersih pada perusahaan manufaktur barang konsumsi non-esensial yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Metode penelitian yang digunakan adalah kuantitatif. Sampel penelitian terdiri dari 10 perusahaan di sektor barang konsumsi non-primer yang dipilih menggunakan purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan. Analisis data dilakukan melalui statistik deskriptif, pengujian asumsi klasik, analisis regresi linier berganda, dan pengujian hipotesis menggunakan SPSS versi 25. Hasil uji parsial (uji-t) menunjukkan bahwa biaya produksi, biaya operasional, penjualan, modal kerja, dan perputaran aset total masing-masing memiliki dampak yang signifikan terhadap laba bersih. Selain itu, hasil uji simultan (uji-F) menunjukkan bahwa variabel-variabel tersebut secara kolektif memberikan pengaruh yang signifikan terhadap laba bersih.
Referensi
Aba, F. X. L. (2023). Introduction to Microeconomics: Theory and Discussion (1st ed.). Ponorogo: Uwais Inspirasi Indonesia.
Alma, L. H., Azis, M. T., & Surono. (2025). The Effect of Working Capital, Sales, and Total Asset Turnover on the Net Profit of Companies in the Plantation Sector. Economics, Management, and Business, 3(2), 326–340.
Ammy, B. (2025). Introduction to Basic Accounting (1st ed.). Medan: umsu press.
Aprianti, R., & Oktaviani, R. F. (2025). The Effect of Working Capital, Production Costs, Sales, and Total Debt on the Net Profit of Companies. Profit: Journal of Management, Business, and Accounting, 4 (2), 01–14. https://doi.org/10.58192/profit.v4i2.3068
Ardhianto, W. N. (2019). The Magic Book of Accounting (1st ed.). Yogyakarta: Anak Hebat Indonesia.
Arianty, N. (2024). Marketing Implications in Business Performance (1st ed.). Medan: umsu press.
Candradevi, A. N., & Alliyah, S. (2024). The Effect of Total Asset Turnover, Leverage, and Sales on Profit Growth in Food and Beverage Companies Listed on the Indonesia Stock Exchange. Politala Accounting Research Journal, 7(2), 281–291.
Casmadi, Y., & Azis, I. (2019). The Effect of Production Costs & Operating Costs on Net Profit at PT Ultrajaya Milk Industry & Trading Company, Tbk. Accounting Journal, 10(01).
Chandra, R., Elviani, S., & Andri, S. (2025). Analysis of the Effect of Production Costs and Operating Costs on Net Profit in Food and Beverage Companies Listed on the Indonesia Stock Exchange. Tambusai Education Journal, 9(2), 23325–23333.
Diana. (2020). The Effect of Operational Costs, Production Costs, and Sales on Net Profit in Basic Industry and Chemical Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2015-2019. Journal of Management Science, 3(2), 71–80.
Fatmawati, & Avriyanti, S. (2024). The Effect of Production Costs on Net Profit in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2018-2021. Journal of Public Administration & Business Administration, 7(1), 520–531.
Filrisqi, N. M., Sari, L. P., Wahyuni, I., & Permatasari W, D. (2023). The Effect of Total Debt, Working Capital, and Sales on Net Profit in Textile and Garment Companies Listed on the Indonesia Stock Exchange for the Period 2015-2019. Journal of Economics and Business, 20(1).
Hartati, L. (2024). Corporate Value Financial Management with Profit Management Mediation (1st ed.). Yogyakarta: Selat Media.
Haryanto, J. S. L., Soetedjo, K. A., & Widagdo D, Angela Devina Vinca S, F. V. (2023). Top 10 Skills for Future Accountants in the Digital Age (Indonesian Version) (1st ed.). Semarang: Ridwan Sanjaya.
Kasmir. (2019). Introduction to Financial Management (2nd ed.). Jakarta: Kencana.
Krismonika, S. D., & Rosita. (2022). Analysis of financial activity ratios during COVID-19 on net profit. Fair Value: Scientific Journal of Accounting and Finance, 4(8), 3691–3705.
Marismiati, & Ziddan, A. A. (2022). The Effect of Production Costs on Net Profit in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2019-2020. Land Journal, 3 (1), 30–36. https://doi.org/10.47491/landjournal.v3i1.1746
Murniwati, & Firmanto, A. (2021). The Effect of Current Ratio, Total Asset Turnover, and Working Capital Turnover on Net Profit in Cement Industry Companies on the Indonesia Stock Exchange. Journal of Economics, Management, and Accounting, 2(2), 157–173.
Novika, R. (2019). The Effect of Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Return on Equity on Net Profit in Telecommunications Service Providers Listed on the Indonesia Stock Exchange for the Period 2012–2017. Science of Management and Students Research Journal, 1 (9), 313–320. https://doi.org/10.33087/sms.v1i9.46
Noviyanti, H., Samanto, H., & Hasan, M. (2025). The Effect of Production Costs, Operational Costs, and Sales Volume on Net Profit of Manufacturing Companies in the Miscellaneous Industry Sector Listed on the Indonesia Stock Exchange in 2021-2024. Scientific Journal of Management and Accounting, 2(4), 111–119.
Oktapianus, O., & Mu’arif, S. (2022). The Effect of Working Capital, Accounts Receivable Turnover, and Total Debt on Net Profit. Bussman Journal: Indonesian Journal of Business and Management, 2 (3), 552–563. https://doi.org/10.53363/buss.v2i3.79
Panggabean, R., Herawati, H., & Arnova, I. (2024). The Effect of Business Income, Operating Expenses, and Total Asset Turnover on Net Profit. Financial: Accounting Journal, 10(1), 88–96.
Putri, K. S. E., Tarmizi, A., & Khairiyani, K. (2022). The Effect of Production Costs, Sales, and Total Asset Turnover on Net Profit (A Case Study of Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2018-2020). Aksyana: Journal of Islamic Accounting and Finance, 2 (1), 95. https://doi.org/10.35194/ajaki.v2i1.2924
Rusdiana. (2021). Education Financing Management: Philosophy, Concepts, and Applications (1st ed.). Bandung: Tresna Bhakti.
Salsabila, H. S., & Sinaga, M. (2024). Factors Affecting Net Profit (An Empirical Study of Manufacturing Companies in the Miscellaneous Industry Sub-Sector Listed on the Indonesia Stock Exchange for the Period 2019–2023). Menawan: Journal of Economic Research and Publication, 2(5), 341–570.
Santoso, D. S., & Rachmawaty. (2024). The Effect of Accounts Receivable Turnover and Sales on Net Profit in Food and Beverage Companies on the IDX. JEAC: Journal of Economic Academic, 1(2), 331–341.
Setiarini, W. (2024). The Effect of Working Capital, Inventory Turnover, and Total Debt on Net Profit. 5321(02).
Sinaga, J. B. L. A., Sihotang, M., Oktavia, Desiani, J., & Hendry. (2019). The Effect of Sales, Operating Costs, Total Debt, and Inventory Turnover on Net Profit in Manufacturing Companies Listed on the IDX for the Period 2014-2017. Multiparadigm Accounting Research Journal, 6(2), 99–108.
Suharti, & Fitriyanti, E. (2021). The Effect of Inventory Turnover, Cash Turnover, Accounts Receivable, and Sales on Net Profit in Consumer Goods Manufacturing Companies Listed on the Indonesia Stock Exchange from 2014 to 2019. Bilancia: Scientific Journal of Accounting, 5(3), 329–339.
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2026 SUSTAINABLE
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
Hak Cipta
Hak cipta terhadap artikel yang diterbitkan di Sustainable : Jurnal Akuntansi.
Penulis harus menyerahkan hak cipta pada jurnal dengan menandatangai dan mengirimkan form penyerahan hak cipta (template) melalui email sustainable@um-surabaya.ac.id
Penulis dapat menyebarluaskan artikelnya melalui media manapun.
Lisensi
Setiap karya yang ditulis penulis dilisensi dengan Creative Commons Attribution-NonCommercial 4.0 International License.
