PRAKTIK MANAJEMEN BIAYA: PENGARUHNYA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR (Studi pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia)

Abstract

Cost management is the continuous improvement activities and sustainability within the company so that it can increase the profitability of the company. Cost information in the company's management is very important and very helpful to them in making a decision in the company's operations. Frequently used cost information that is commercial and costs of production costs. Profit is the difference between the costs incurred with earned income, then to increase the profitability of the company can be done by controlling costs and the determination of the sale price. To obtain the maximum profit, every company should be able to increase its production activities/quantitas. On the other hand, if production increases quantitas, then it will affect the cost of production, which means production costs that are required to make the product will be greater.

This study aims to test empirically the influence of direct raw material costs, direct labor costs, factory overhead, General and administrative expense, and cost of sales either partially or simultaneously against the net income before taxes. The object of the research was manufacturing companies listed on the Indonesia stock exchange (BEI) in the period 2011-2015. Method of sampling using a purposive sampling so obtained as many as 100 companies.  So the results of the research it can be concluded that partially or simultaneous production costs and the cost of commercial influential significant positive (direct). This means that the higher cost of production and commercial costs issued then then can lead to net income before taxes also rose.