Pengaruh Biaya Produksi dan Penjualan Terhadap Pendapatan Laba Bersih Perusahaan yang Terdaftar di Bursa Efek Indonesia (Studi Kasus Pada PT Unilever Indonesia
Studi Kasus Pada PT Unilever Indonesia
DOI:
https://doi.org/10.61132/jubikin.v2i4.1110Keywords:
Production Costs, Sales, Net Profit.Abstract
One of the factors that causes a company to grow is because of the maximum income or profit obtained. When raw material prices rise or there is an increase in labor and overhead costs , the company must incur higher costs to produce products. If this condition s not balanced with selling price adjustments, the profit margin will narrow and net profit will decrease. Net profit is a key indicator that reflects ai company's financial performance. Profit is a basic and important position of the financial overview that has various uses in various contexts, the definition of profit itself is the difference between expenses and income. The effect of production and sales costs on net profit at PT Unilever Indonesia Tbk during the period 2015 to 2022 reflects the complex phenomena faced by the company in carrying out its operations. During this period, PT Unilever faced various challenges organiting from market conditions, changes in rai material prices, and fluctuating consumer demand. The results of this study indicate that: (1) Production costs partially do not have ai significant effect on net profit, this is evidenced by ai significance value of 0.363 > 0.05. (2) Sales partally have ai significant effect on net profit, this is proven by ai significance value of 0.035 < 0.05. (3) Production and sales costs simultaneously haive ai significant effect on net profit, this is proven by ai significance value of 0.000 < 0.05. (4) The influence of the independent variables of production and sales costs on the dependent variable of net profit is 89.3%, while the remaining 10.7% is influenced by other factors outside this reseairch model.
Downloads
References
Amelia, D., Setiaji, B., Jarkawi, Primadewi, K., & Habibah, U. (2022). Metode penelitian kuantitatif. Yayasan Penerbit Muhammad Zaini.
Anggraeni, R., & Elan, M. I. (2023). Pengaruh teknologi informasi terhadap perkembangan bisnis modern. Jurnal Sosial Teknologi, 3(2), 94–98. https://doi.org/10.59188/jurnalsostech.v3i2.635
Astuti, W. A., Komala, A. R., & Ambarwati, D. T. (2022). Meningkatkan volume penjualan dengan menerapkan marketplace bagi pelaku UMKM di masa pandemi COVID-19. Jurnal Riset Akuntansi, 14(2), 140–147. https://doi.org/10.34010/jrai.v14i2.7529
Budianto, F. F. (2023). Implementasi teknologi dalam manajemen komunikasi bisnis. Action Research Literate, 7(9), 1–5. https://doi.org/10.46799/arl.v7i9.167
Fajri, F., & Fauziah, F. (2020). Pengaruh rasio profitabilitas dan DER terhadap harga saham pada perusahaan manufaktur subsektor otomotif dan komponen. Borneo Student Research, 1(2), 920–926.
Gunawan, A. (2023). Hubungan persediaan dengan penjualan pada laporan keuangan Koperasi Bukit Muria Jaya tahun 2021-2022. Jurnal PBM: Pengembangan Bisnis dan Manajemen, 23(43), 95–109.
Hardani, Auliya, H. N., Andriani, H., Fardani, R. A., & Ustiwaty, J. (2020). Metode penelitian kualitatif & kuantitatif. CV. Pustaka Ilmu.
Hilaliyah, I., Gurendrawati, E., & Handarini, D. (2022). Analisis komparatif kinerja keuangan sebelum dan saat Covid-19 pada perusahaan yang terdaftar di BEI. Jurnal Akuntansi, Perpajakan dan Auditing, 2(3), 641–660.
Huda, M., & Kurniawati, K. (2024). Anteseden purchase intention pada e-commerce. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(2), 1883–1903. https://doi.org/10.31955/mea.v8i2.4254
Kotler, P., & Keller, K. L. (2014). Manajemen pemasaran (Jilid 1). Erlangga.
Makalalag, A., Ilat, V., & Walandouw, S. K. (2023). Pengaruh biaya produksi, biaya pemasaran dan biaya kualitas terhadap laba bersih (Studi pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI tahun 2018-2020). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 11(3), 71–81. https://doi.org/10.35794/emba.v11i3.49129
Puspitasari, I., & Ruchjana, E. T. (2022). Pengaruh penjualan dan biaya operasional terhadap laba bersih pada perusahaan percetakan di Karawang. COSTING: Journal of Economic, Business and Accounting, 5(2), 949–952.
Rakhmawati, H., Murnisari, R., & Hatta, A. (2023). Pengendalian biaya dalam pencapaian keberhasilan efisiensi biaya. JAT: Journal of Accounting and Tax, 2(1), 44–53. https://doi.org/10.36563/jait.v2i1.784
Saputri, D. Y., & Bahtiar, A. (2024). Penerapan algoritma Naive Bayes terhadap preferensi konsumen pembelian barang dan jasa di D’Beauty Lash Tegal. JATII (Jurnal Mahasiswa Teknik Informatika), 8(2), 1354–1361. https://doi.org/10.36040/jatii.v8i2.8972
Silvan, A. (2024). Pengaruh hutang dan penjualan terhadap laba bersih pada PT. Mitra Adiperkasa Tbk Jakarta. AL-MIKRAJ Jurnal Studi Islam dan Humaniora, 5(01), 797–809. https://doi.org/10.37680/almikraj.v5i01.6165
Siregar, I. (2023). Pengaruh biaya produksi terhadap laba pada PT. Perkebunan Nusantara IV Unit Usaha Adolina Perbaungan. Jurnal Stindo Profesional, 9(1), 32–44.
Sudjana, K., & Fatimah, N. (2022). Pengaruh biaya produksi, biaya kualitas, dan biaya promosi terhadap laba bersih. Jurnal GICI Jurnal Keuangan dan Bisnis, 14(2), 201–209. https://doi.org/10.58890/jkb.v14i2.62
Syahrul, R., & Septiano, R. (2023). Pengaruh penjualan dan biaya produksi terhadap laba bersih pada perusahaan sektor pertanian yang terdaftar di Bursa Efek tahun 2019-2022. Jurnal Mutiara Ilmu Akuntansi, 2(1), 174–188. https://doi.org/10.55606/jumia.v2i1.2334
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
