PENGARUH TARGET COSTING DAN BIAYA PRODUKSI TERHADAP LABA PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Makanan dan Minuman Tahun 2017-2021)
Abstract
This study aims to examine the effect of target costing and production costs on company profits in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The variables studied in this study are the effect of target costing and production costs as independent variables, then the increase in company profits as the dependent variable. The population of this research is 8 companies in the food and beverage sector with a research period of 5 years (2017-2021). The sample used in this study is a manufacturing company, so that the sample obtained is 40 data. Data were analyzed using descriptive statistical analysis, model suitability test, classical assumption test and hypothesis testing. The results show that the independent variables, namely target costing and production costs simultaneously affect the company's profit. this is evidenced by the results of statistical tests on a positive t-test of 0.0291 (X2) and a positive t-test of 0.0105 (X2). Shows a simultaneous positive relationship between target costing and production costs on company profits at eight food and beverage sector companies listed on the Indonesian stock exchange for the 2017-2021 period.
Keywords: Target Costing, Production Costs, Company Profit
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