Abstract
AbstractThis study aims to: (a) determine the partial effect of production costs on profits in food and beverages company listed on the Indonesia Stock Exchange. (b) To determine the effect of partial general administrative costs on profits in listed food and beverages company On the Indonesia Stock Exchange. (c) To determine the effect of partial marketing costs on profits in food and beverages company listed on the Indonesia Stock Exchange. (d) To determine the simultaneous effect of production costs, general administrative costs, and costs income to the food and beverages company listed in the Indonesia Stock Exchange. The population in this study is a food and beverages company listed on the Indonesia Stock Exchange in 2017. Data collection techniques use quarterly financial statements. Sampling purposive sampling technique. Data analysis techniques use multiple linear regression and hypothesis test (t test and F test). The results show: (a) there is a partial significant negative effect on production costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (b) There is a partial significant negative effect on general administration costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (c) There is a partial significant negative effect on marketing costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (d) There is a significant negative effect simultaneously production costs, general administrative costs, and marketing costs to earnings at food and beverages company listed in Indonesia Stock Exchange. Keywords: Production Costs, General Administrative Costs, Marketing Costs, Profit
Highlights
Pada era Masyarakat Ekonomi ASEAN (MEA) saat ini semakin pesatnya pertumbuhan dunia bisnis, akuntansi manajemen menjadi hal yang sangat diperlukan
This study aims to: (a) determine the partial effect of production costs on profits in food and beverages company listed on the Indonesia Stock Exchange. (b) To determine the effect of partial general administrative costs on profits in listed food and beverages company On the Indonesia Stock Exchange. (c) To determine the effect of partial marketing costs on profits in food and beverages company listed on the Indonesia Stock Exchange. (d) To determine the simultaneous effect of production costs, general administrative costs, and costs income to the food and beverages company listed in the Indonesia Stock Exchange
Jurnal Ekomaks: Vol 1 No 2 September 2012 (Hal. 54-64)
Summary
Pada era Masyarakat Ekonomi ASEAN (MEA) saat ini semakin pesatnya pertumbuhan dunia bisnis, akuntansi manajemen menjadi hal yang sangat diperlukan. Pada industri sektor makanan dan minuman ini memiliki sebuah tantangan yang perlu dikelola ke depan untuk semakin mendorong minat pasar dunia terhadap produk indonesia adalah peningkatan kapasitas proses produksi secara organik. Dengan kapasitas proses produksi secara organik, semakin banyak produk makanan dan minuman Indonesia yang bermutu tinggi untuk bisa diekspor atau untuk konsumsi domestik. Dengan ketatnya persaingan yang terjadi antara perusahaan yang satu dengan yang lain maka akan semakin besar pula biaya pemasaran yang dikeluarkan oleh perusahaan dalam memasarkan produknya bahkan bisa melebihi biaya produksi. Pertumbuhan sektor industri ini lebih stabil dan tidak mudah terpengaruh oleh musim atau terjadinya perubahan kondisi perekonomian secara inflasi atau dengan kata lain, kelancaran produk perusahaan food and beverages akan tetap terjamin karena sektor ini bergerak pada bidang industri pokok manusia. Melihat kondisi ini lah maka banyak perusahaan-perusahaan yang tertarik untuk masuk ke dalam sektor food and beverages dan menjadi target yang banyak diminati oleh para investor
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