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All Journal Jurnal Pengabdian Masyarakat Saga Komunitas Jurnal Gici Jurnal Keuangan dan Bisnis
Susanti, Astri
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Economics, Econometrics & Finance Education Health Professions Public Health

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Journal : Jurnal Gici Jurnal Keuangan dan Bisnis

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PENGARUH ANGGARAN BIAYA OPERASIONAL, PRODUKSI DAN PENDAPATAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Susanti, Astri
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 16 No 1 (2024): Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/jkb.v16i1.222

Abstract

Therefore, this research aims to analyze operational, production and income budgets against Return on Assets (ROA) in Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research uses a quantitative approach using descriptive statistical analysis. The data source used in this research is secondary data in the form of annual published financial reports of Sub-Food and Beverage Manufacturing Companies listed on the IDX for the 2018-2022 period which are published and downloaded via the PT Bursa Efek Indonesia website. The data analysis technique uses multiple linear regression using SPSS. Hypothesis testing is carried out using the F-test, t-test and coefficient of determination. Meanwhile, the classical assumption tests used in this research are the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The results of this research show that the operational cost budget has a significant negative influence on Return On assets with a value of tcount (-2.830) > ttable 1,695, Production Costs have an insignificant influence on Return On assets with a value of tcount (1.840) > ttable 1,695, while income There is no significant influence on Return On Assets with a value of tcount (-0.984) < ttable 1,695. Simultaneous testing of the data results in operational costs, production and income having a significant influence on Return On Assets with a value of Fcount (4.342) > Ftable (2.90).
Co-Authors Andiyana, Yuyun Apriliana, Adhela Basara, Suhartina Falah, Dien Kesuma, Iyah Maria Ulfah Mellinda, Shirley Miftachurohman, Ariria Nur, Dinni Prasetio , Kukuh Rahmanita, Afida Ramadhanti, Gita Rindu, Rindu Setyonugroho, Adhitya Sumiati Sumiati Yunita, Paula