PENGARUH COST OF GOODS SOLD DAN BIAYA ADMINISTRASI & UMUM TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR BEI

Situmorang, Irene Hari Anakia
Sudjiman, Lorina Siregar

Jurnal Ilmiah Edunomika (JIE)
Vol. 8 No. 1 (2024): EDUNOMIKA

This study aims to investigate the impact of Cost of Goods Sold (COGS) and administrative costs on profitability in the consumer cyclicals sector during the 2019-2022 period. The method applied is a quantitative research method with a descriptive approach, sourcing secondary data on company financial statements through purposive sampling method. The analysis results show that overall, both Cost of Goods Sold and Administrative Costs have a significant impact on Profitability, with a Coefficient of Determination of 48.4%. The remaining 51.6% is attributed to other variables not examined in this study that also affect profitability. Partially, both variables, namely Cost of Goods Sold and Administrative and General Expenses, have a significant influence on Profitability.