Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal ProBisnis : Jurnal Manajemen
Diah Febriyanti
Universitas Indonesia Membangun, Indoensia
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Biaya produksi, Biaya Kualitas, Harga Jual dan Modal Kerja Terhadap Laba Bersih Sub Sektor Makanan dan Minuman Yang Terdaftar di Bei Tahun 2018-2025 Dira Rahdita; Kartika Berliani; Diah Febriyanti
ProBisnis : Jurnal Manajemen Vol. 17 No. 4 (2026): August: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzed the effect of production cost, quality cost, selling price and working capital on net profit in food and beverage manufacturing companies listed on the Indonesia Stoxk Exchange (IDX) during the period 2018-2025. Methodology used was a quantitative approach with descriptive and verificative research design. Purposive sampling was to select a sample of 4 manufacturing companies meeting specific criteria over an 8year observation period, resulting in 32 sample data points. Secondary data obtained from annual audited financial reports were analyzed using multiple linear regression, classical assumption test, Pearson product-moment correlation, coefficient of determination, t-test and F-test via SPSS IBM v.26. The result demonstrated that production cost, quality cost, selling price and working capital individually and simultaneously provided significant insights into net profit fluctuations. Managing operational efficiency and pricing strategies proved vital for maintaining profitability amidst raw material price changes.
Co-Authors Dira Rahdita Kartika Berliani