Koefisien beban pokok atas kinerja laba usaha

Penulis

  • Kezia Fricilia Toniga Sam Ratulangi University
  • Winston Pontoh Sam Ratulangi University
  • Meily Y. B. Kalalo Sam Ratulangi University

DOI:

https://doi.org/10.58784/ramp.437

Kata Kunci:

cost efficiency, operating profit, consumer non-cyclicals

Abstrak

This study investigates the effect of the cost coefficient, defined as the ratio of cost of goods sold to revenue, on operating profit performance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The research employs a quantitative approach using simple linear regression. The sample comprises 43 companies, yielding 129 observations obtained via purposive sampling. The results reveal that the cost coefficient has a positive and significant effect on operating profit, although it explains only 3.8% of the variation. This implies that cost efficiency remains a critical factor for improving operating performance despite other influencing variables. This study contributes by providing empirical evidence on the importance of cost efficiency in non-cyclical sectors, which are often considered stable but still sensitive to production cost management.

Unduhan

Data unduhan belum tersedia.

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Unduhan

Diterbitkan

2026-05-04

Cara Mengutip

Toniga, K. F., Pontoh, W., & Kalalo, M. Y. B. (2026). Koefisien beban pokok atas kinerja laba usaha. Riset Akuntansi Dan Manajemen Pragmatis, 4(1), 22–37. https://doi.org/10.58784/ramp.437

Terbitan

Vol 4 No 1 (2026)

Bagian

Articles

Lisensi

Hak Cipta (c) 2026 Kezia Fricilia Toniga, Winston Pontoh, Meily Y. B. Kalalo

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