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All Journal Riset Akuntansi dan Manajemen Pragmatis
Toniga, Kezia Fricilia
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Economics, Econometrics & Finance Social Sciences

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Koefisien beban pokok atas kinerja laba usaha Toniga, Kezia Fricilia; Pontoh, Winston; Kalalo, Meily Y. B.
Riset Akuntansi dan Manajemen Pragmatis Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.437

Abstract

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.
Co-Authors Meily Y. B. Kalalo, Meily Y. B. Winston Pontoh