Published: 2025-10-01

Pengaruh Biaya Produksi Terhadap Laba Bersih Pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garmen Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2023

DOI: 10.35870/jemsi.v11i5.4665

Ropiah Napilah, Heriyanto Heriyanto
  • Ropiah Napilah: Universitas Teknologi Digital , Indonesia
  • Heriyanto Heriyanto: Universitas Teknologi Digital , Indonesia
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Abstract

This study aims to determine the effect of production costs on net profit in textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This study uses a quantitative method with a verification approach. The data analysis technique used is simple linear regression analysis to test the relationship between production costs and net profit. The population in this study was 22 companies, with a sample of 10 companies selected using a purposive sampling technique. The data used in this study are secondary data obtained from the company's annual financial reports. The analysis tool used is SPSS. The results of the study show that production costs have a negative and significant effect on net profit. This means that the higher the production costs, the lower the company's net profit. This shows that the decrease in net profit is due to the less than optimal utilization of the production process or an increase in raw material and labor costs that are not in line with the company's growth.

Keywords

Production Costs ; Net Profit ; BEI

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How to Cite

Napilah, R., & Heriyanto, H. (2025). Pengaruh Biaya Produksi Terhadap Laba Bersih Pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garmen Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2023. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 3486-3495. https://doi.org/10.35870/jemsi.v11i5.4665
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 5 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Ropiah Napilah
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Universitas Teknologi Digital, Bandung, Indonesia.

Heriyanto Heriyanto
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Universitas Teknologi Digital, Bandung, Indonesia.

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