Pengaruh Pertumbuhan Biaya Bahan Baku, Efisiensi Operasional dan Pertumbuhan Ekonomi terhadap Laba Bersih pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2021-2023

Abstract

This research investigates the influence of raw material cost growth, operational efficiency, and economic growth on the net profit of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The study employs a quantitative approach using secondary data sourced from annual financial statements. The sample selection was conducted through purposive sampling. Data analysis was carried out using multiple linear regression with the assistance of SPSS version 25 software. The findings indicate that collectively, raw material cost growth, operational efficiency, and economic growth significantly affect net profit. However, on an individual basis, only operational efficiency has a positive and statistically significant effect on net profit, as evidenced by a t-value of 4.005 exceeding the t-table value of 1.991, and a significance level of 0.000 < 0.05. Conversely, raw material cost growth and economic growth do not significantly influence net profit, given that their respective significance values exceed the 0.05 threshold.