Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih PT Fast Food Indonesia
DOI:
https://doi.org/10.31316/jk.v8i1.6345Abstract
Abstrak
Tujuan dari penelitian ini adalah untuk mengetahui apakah biaya produksi dan biaya operasional memiliki pengaruh secara simultan maupun parsial terhadap laba bersih pada PT Fast Food Indonesia. Populasi penelitian terdiri dari data biaya produksi, biaya operasional, dan laba bersih PT Fast Food Indonesia periode 2021-2023. Dari populasi tersebut diperoleh sampel penelitian sebanyak 36 sampel. Metode yang digunakan meliputi pendekatan kuantitatif, uji asumsi klasik, analisis statistik, analisis regresi linier berganda, dan uji hipotesis. Peneliti menggunakan aplikasi SPSS (Statistical Product and Service Solution) versi 27 untuk membantu analisis data. Uji asumsi klasik menunjukkan bahwa model regresi yang digunakan sudah terbebas dari penyimpangan asumsi dan memenuhi ketentuan. Hasil analisis linear berganda menunjukkan bahwa biaya produksi memiliki pengaruh positif terhadap laba bersih, dengan nilai t-hitung yang melebihi ambang batas t-tabel (8,182 > 1,959) dan nilai signifikansi lebih kecil dari 0,05 (0,000 < 0,05). Selanjutnya, biaya operasional ditemukan berpengaruh positif terhadap laba bersih, dengan nilai t-hitung lebih besar dari t-tabel (6,976 > 1,959) dan nilai signifikansi lebih kecil dari 0,05 (0,000 < 0,05). Selanjutnya, hasil analisis secara simultan menunjukkan bahwa biaya produksi dan biaya operasional berpengaruh signifikan terhadap laba bersih. Hal ini dibuktikan dengan uji F, dengan hasil F-hitung lebih besar dari F-tabel (43,127 > 3,231) dan nilai signifikansi lebih kecil dari 0,05 (0,000 < 0,05). Dengan demikian, pengaruh simultan dari biaya produksi dan biaya operasional terhadap laba bersih PT Fast Food Indonesia adalah positif. Penelitian ini diharapkan dapat memberikan wawasan dan pengetahuan sesuai dengan judul yang diajukan serta menginformasikan kepada perusahaan sejenis mengenai dampak biaya produksi dan biaya operasional terhadap laba bersih, dengan tujuan untuk meningkatkan kinerja perusahaan di masa yang akan datang.
Kata Kunci: Biaya produksi; biaya operasional; laba bersih
Abstract
This study aimed to determine whether production and operating costs simultaneously or partially influence net profit at PT Fast Food Indonesia. The research population consists of data on production costs, operating costs, and PT Fast Food Indonesia's net profit for 2021-2023. A research sample of 36 samples was obtained from this population. The methods include quantitative approaches, classical assumption tests, statistical analysis, multiple linear regression analysis, and hypothesis testing. The researcher used the SPSS (Statistical Product and Service Solution) version 27 application to assist with data analysis. The classical assumption test shows that the regression model used is free from assumption deviations and meets the provisions. The results of multiple linear analysis showed that production costs have a positive influence on net profit, with a t-count value that exceeds the t-table threshold (8.182 > 1.959) and a significance value smaller than 0.05 (0.000 < 0.05). Furthermore, operating expenses were found to have a positive effect on net profit, with a t-count value greater than the t-table (6.976 > 1.959) and a significance value smaller than 0.05 (0.000 < 0.05). Furthermore, the results of the simultaneous analysis show that production and operating costs significantly affect net profit. This is evidenced by the F-test, with the results of an F-count greater than the F-table (43.127 > 3.231) and a significance value smaller than 0.05 (0.000 < 0.05). Thus, the simultaneous influence of production costs and operating costs on the net profit of PT Fast Food Indonesia is positive. This research is expected to provide insight and knowledge based on the proposed title and inform similar companies about the impact of production costs and operating costs on net profit to improve company performance in the future.
Keywords: Production cost; operating cost; net profit
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