EFISIENSI PERUSAHAAN MANUFAKTUR DENGAN DATA ENVELOPMENT ANALYSIS - Rinti Dwijayantie; JMV Mulyadi (JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2022)
ABSTRAKPenelitian ini bertujuan untuk menganalisis efisiensi perusahaan manufaktur studi pada sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia dengan pendekatan production approach dan profit approach. Teknik pengambilan sampel menggunakan teknik purposive sampling, diperoleh sebanyak 26 perusahaan sebagai sampel penelitian dengan menggunakan data laporan keuangan tahunan periode 2016 - 2021. Metode penelitian menggunakan pendekatan Data Envelopment Analysis yang diukur menggunakan program MaxDEA 8. Hasil penelitian menggunakan production approach menunjukkan bahwa terdapat 8 perusahaan yang sudah efisien dan 18 perusahaan masih mengalami inefisiensi. Sedangkan hasil penelitian menggunakan profit approach menunjukkan hanya 1 perusahaan yang sudah efisien dan 25 perusahaan masih mengalami inefisiensi. Penyebab perusahaan mengalami inefisiensi diantaranya adalah pengelolaan dan pemanfaatan total aset dan total ekuitas yang belum maksimal, masih besarnya HPP dan beban penjualan serta beban operasional lainnya. Agar perusahaan dapat mencapai tingkat efisiensi maksimal, perusahaan perlu melakukan potential improvement dengan memaksimalkan pemanfaatan dan pengelolaan total aset dan total ekuitas, serta menekan beban-beban produksi langsung maupun tidak langsung.  ABSTRACTThis study aims to analyze the efficiency of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange with production approach and profit approach. The sampling technique used in this study is purposive sampling technique, which is obtained 26 companies as research samples using primary data on the annual financial statements for the 2016 to 2021. The research method used a quantitative method with a Data Envelopment Analysis approach that was measured using the MaxDEA 8 program. The results show production approach shows that there are 8 companies that had efficiency and the others 18 companies are still experiencing inefficiency. The results of the research using the profit approach show that only 1 company is efficient and the others 25 companies are still experiencing inefficiency. The causes of inefficiency in several companies are the management of total assets and equity has not been maximized, and the amount cost of good sold, selling expenses, and other expenses. In order, to achieve the maximum level of efficiency, companies need to make potential improvements by maximizing the utilization and management of total assets and total equity, as well as suppressing direct and indirect production costs.