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All Journal Accounting Research Journal
Harry Subagjo
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Economics, Econometrics & Finance

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PENGARUH BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PT INDOFOOD SUKSES MAKMUR TBK Mohammad Sigit Adi Nugraha; Febriyan Muliany; Harry Subagjo; Triyani
Accounting Research Journal Vol. 5 No. 1 (2026): Accounting Research Journal (September 2026 - March 2027)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/

Abstract

This study aims to analyze the impact of operating expenses on the net profit of PT Indofood Sukses Makmur Tbk. Operating expenses are a crucial factor influencing a company's profitability, as rising costs unaccompanied by revenue growth can suppress net profit. The study employs a quantitative method using secondary data specifically the financial statements of PT Indofood Sukses Makmur Tbk, obtained from the company's annual and financial reports. The financial data indicate that in 2025, Indofood's net sales reached approximately IDR 123.49 trillion, up from IDR 115.79 trillion in 2024. During the same period, net profit attributable to owners of the parent entity rose from approximately IDR 8.64 trillion to IDR 10.68 trillion. Selling and distribution expenses also increased from approximately IDR 12.26 trillion to IDR 12.59 trillion, while general and administrative expenses rose from approximately IDR 5.05 trillion to IDR 5.24 trillion. Based on these findings, it can be concluded that the management of operating expenses plays a vital role in maintaining and boosting the company's net profit. Operational cost efficiency, combined with increased sales, can help the company enhance its profitability. Consequently, effective control of operating expenses is a key factor in supporting the achievement of net profit for PT Indofood Sukses Makmur Tbk.
Co-Authors Febriyan Muliany Mohammad Sigit Adi Nugraha Triyani