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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) SOSEK: Jurnal Sosial dan Ekonomi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Akuntansi dan Keuangan International Journal of Accounting & Finance in Asia Pasific Worksheet : Jurnal Akuntansi
Rezki Zurriah
Universitas Muhammadiyah Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Peran Penjualan dalam Memoderasi Pengaruh Biaya Produksi terhadap Laba Isna Ardila; Rezki Zurriah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6346

Abstract

This study aims to examine the effect of production costs on profit and to analyze the moderating role of sales in this relationship. A quantitative approach with a causal associative research design was employed, as this study investigates measurable relationships among variables based on company financial report data. The production cost variable was measured using the Cost of Goods Sold (COGS) ratio, profit was measured using the Net Profit Margin (NPM), and sales were used as the moderating variable. The research sample consists of 20 companies in the consumer goods sector, specifically the food and beverage subsector, listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The analytical methods applied were simple linear regression and moderation regression analysis. The results indicate that production costs have a negative and significant effect on profit, suggesting that an increase in the COGS ratio tends to reduce the Net Profit Margin. Furthermore, the moderation test results show that sales do not moderate the effect of production costs on profit. These findings imply that the efficiency of production costs is the key factor determining a company’s profitability, regardless of its sales level. Therefore, management needs to be more careful in controlling production costs by reducing raw material usage and improving labor performance. Through these efforts, companies can maintain their profitability even when production costs increase.
Co-Authors Al Lutfie Rizqi Adha Ritonga Ammy, Baihaqi Isna Ardila Isna Ardila Isna Ardila, Isna Masta Sembiring Muhammad Andi Prayogi Nasrul Kahfi Lubis Nia Agustina Parlindungan, Ronni Putri Ananda Lubis Sembiring, Masta Siti Aisyah Siregar Siti Rahimah Br Tarigan Sokya, Iftitah Tarigan, Siti Rahimah Br Yani Suryani Yani Suryani