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Mulyanti, Khairaningrum
Universitas Logistik Dan Bisnis Internasional
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

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PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP PENJUALAN PADA PERUSAHAAN MANUFAKTUR SUB INDUSTRI TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA khairaningrum Mulyanti; Fransiscus Naibaho
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

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Abstract

The textile and garment industry contributes significantly to Indonesia’s economy through employment absorption and export performance. Nevertheless, manufacturing companies in this subsector listed on the Indonesia Stock Exchange face major challenges regarding the efficiency of production and operational costs. This study investigates the effect of production costs and operating costs on sales. A quantitative method with a causal design was applied. Secondary data were obtained from annual financial reports for the period 2021–2024 accessed via the Indonesia Stock Exchange. Analytical techniques employed include multiple regression, t-tests, f-tests, product moment correlation, multiple correlation, coefficient of determination, and classical assumption tests. The findings indicate that both production costs and operating cost individually have a positive effect on sales, while jointly they exert a significant influence on sales. These results highlight the importance of cost efficiency in production and operations as a strategic factor to enhance competitiveness and sustain corporate profitability in a dynamic market environment.
Co-Authors Ade Pipit Fatmawati Ajeng Puspa Rini Amy Arsy Prasetyami Randus Armiati, Sari Choldun R, Muhammad Ibnu Elsa Novita Puspitasari Fathur Ainur Rahmaan Fauzan, Mohamad Nurkamal Fransiscus Naibaho Gugum Gumilang Wirakanda Hamidin, Dini Hasanudin, Kiki Hasibuan, Sakinah Rizki Husaen, Muhammad Ilham Nurdiansyah Indra Firmansyah Khotimah, Sitti Hosnul Marismiati Marismiati Marismiati Marismiati Muhammad Rizal Satria, Muhammad Rizal Mutia Nurfadhillah Niken Asyiami Rahma Nyi Raden Nuraini Siti Fathonah Riani Tanjung Rukmi Juwita Sari Armiati Sari Armiati Sa’adah, Hidayah Nur Selviani, Dewi Supono Syafiq Tanjung, Riani Vito Fakhri Firdaus Wijaya Widia Resdiana Yohanes Casmadi