The Effect Of Production Costs And Operating Costs On Net Profit In The Food And Beverage Sub-Sector Listed On The Indonesian Stock Exchange From 2020-2024

This research aims to investigate the impact of production and operational costs on the net profit performance of food and beverage producers publicy traded on the IDX (2020–2024). Using a quantitative verification method, secondary data were sourced from the IDX's official financial reports. Through purposive sampling, 13 companies were analyzed across five years (65 observations). Data analysis was performed using descriptive statistics,t-tests, F-tests, and coefficient of determination tests using SPSS software. The results show that partially, production costs have a positive and significant effect on net profit, while operational costs do not significantly affect net profit. However, simultaneously, production costs and operational costs significantly affect net profit in food and beverage companies. The coefficient of determination value indicates that both independent variables are able to explain most of the variation in the company's net profit. This finding indicates that production costs are an important factor in increasing net profit when managed efficiently, while operational costs tend to be routine and do not directly affect profit. This research is intended to be a consideration for company management in managing cost structures and serve a guidiline for subsequent research in the financial field performance of manufacturing companies.

Keywords: Production costs,operational costs, net profit,food and beverage subsector,IDX