Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih Pada PT. Mayora Indah Tbk Tahun 2018-2025

Abstract

Net profit is an indicator that reflects the success of company management in managing operations and profitability levels. This study aims to analyze the partial and simultaneous effects of Production Cost (X1) and Operational Cost (X2) on Net Profit (Y) at PT Mayora Indah Tbk for the 2018–2025 period. The method used is a quantitative approach with secondary data in the form of quarterly and annual financial statements from the Indonesia Stock Exchange (IDX), yielding a total sample of 32 observation data. The analysis techniques include classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination (R2) using SPSS Version 20. The t-test results show that Production Cost has a positive and significant effect on Net Profit, with a  value (3.236 > 1.699) and a significance value of 0.003 < 0.05. Conversely, Operational Cost has a negative and significant partial effect on Net Profit, with a  value (2.256 > 1.699) and a significance value of 0.032 < 0.05. Simultaneously (F-test), both variables significantly affect Net Profit with an  value (6.613 > 3.33) and a significance value of 0.004 < 0.05. The Adjusted R Square value of 0.266 indicates that the variation in Net Profit can be explained by Production Cost and Operational Cost by 26.6%, while the remaining 73.4% is explained by other factors outside this research model.

Keywords: keywords; keywords; Production Cost, Operational Cost, Net Profit, PT Mayora Indah Tbk