PENGARUH BIAYA BAHAN BAKU, BIAYA TENAGA KERJA, DAN BIAYA OVERHEAD PABRIK, TERHADAP LABA BERSIH PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022

Abstract

This research aims to “examine the significant influence of labor costs, raw materials and manufacturing overhead on the net profitability of companies operating in the industrial sector. Of the 94 companies listed on the Indonesia Stock Exchange, the research sample consists of 27 companies, most of which operate in the consumer goods industry. The data collection period is 2020–2022. This research examines secondary data from company financial records obtained from the Indonesia Stock Exchange using quantitative methodology. The research was conducted using SPSS 29. The results showed that the costs associated with recruiting staff, purchasing raw materials, and paying small amounts of manufacturing overhead significantly affected net profitability. These three costs, which occur simultaneously, have a cumulative impact on the overall profits of consumer goods industry companies listed on the Indonesia Stock Exchange from 2020 to 2022.