Analisis Pengaruh Biaya Pemasaran dan Biaya Administasi dan Umum terhadap Laba Bersih Pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2022-2023
DOI:
https://doi.org/10.35870/ljit.v2i2b.3052Keywords:
Marketing Costs, Administrative and General Costs, Net ProfitAbstract
This research aims to analyze the influence of marketing costs and administrative and general costs on net profit in food and beverage companies listed on the Indonesia Stock Exchange during the 2022-2023 period. The data used in this research is secondary data obtained from financial reports and company annual reports. The research sample consists of companies that have positive current-year profits. The analytical method used is multiple linear regression analysis to determine the relationship between the independent variables (marketing costs and administrative and general costs) and the dependent variable (net profit). The research results show that marketing costs have a positive and significant influence on net profit. Efficient and strategic spending in marketing activities has been proven to increase sales volume and company income. Additionally, administrative and general costs also show a significant influence on net profit. Effective management of administrative and general costs, such as controlling employee salaries, office costs, and other operational expenses, can help companies reduce costs and increase profit margins. This research emphasizes the importance of managing marketing costs and administrative and general costs in achieving optimal financial performance. Companies in the food and beverage sector need to balance spending on these two types of costs to maximize net profit.
Downloads
References
Aminuddin. (2021). Peninjauan Pengaruh Laba Bersih Pada Jenis Makanan dan Minuman Perusahaan di Bursa Efek Indonesia. Jurnal Manajemen Tools, 13(2), 17–23.
Anggraeni, M., & Purnama, R. A. (2020). Pengaruh Biaya Promosi dan Pendapatan Lain-lain Terhadap Laba Bersih Pada Perusahaan Manufaktur Sub Sektor Makanan & Minuman yang Terdaftar di Bursa Efek Indonesia (BEI). Jurnal Mahasiswa Akuntansi, 1(1), 84–104.
Broto, A. H. K. (2019). Pengaruh Biaya Produksi, Biaya Administrasi Umum, dan Biaya Pemasaran Terhadap Laba Pada Perusahaan Food and Beverages Yang Terdaftar Di Bursa Efek Indonesia. JURNAL EKOMAKS : Jurnal Ilmu Ekonomi, Manajemen, Dan Akuntansi, 7(2), 83–88. https://doi.org/10.33319/jeko.v7i2.7
Casmadi, Y., & Aulia, R. F. (2021). Pengaruh Biaya Promosi Terhadap Laba Bersih Perusahaan Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2017-2020. Jurnal Akuntansi, 14(02), 23–33. https://ejurnal.poltekpos.ac.id/index.php/akuntansi/article/view/1901
Iqbal, M., & Amelia, S. (2018). Pengaruh biaya penjualan dan biaya administrasi dan umum terhadap profitabilitas pada PT. kimia farma (PERSERO), TBK periode 2010 - 2016. Jurnal Ilmiah Akuntansi, 9(2), 51–69.
Januarsah, I., Jubi, J., Inrawan, A., & Putri, D. E. (2019). Pengaruh Biaya Produksi Dan Biaya Pemasaran Terhadap Laba Perusahaan Pada Pt Pp London Sumatera Indonesia,Tbk Yang Terdaftar Di Bursa Efek Indonesia. Financial: Jurnal Akuntansi, 5(1), 32–39. https://doi.org/10.37403/financial.v5i1.90
Juliana Elizabeth, & Ayunda Putri Nilasari. (2022). Pengaruh Biaya Produksi, Dan Beban Promosi Terhadap Perubahan Laba Perusahaan Manufaktur Sektor Makanan&Minuman. Jurnal Cakrawala Ilmiah, 1(10), 2453–2466. https://doi.org/10.53625/jcijurnalcakrawalailmiah.v1i10.2575
Makalalag, A., & Ilat, V. (2023). the Effect of Production Costs, Marketing Costs and Quality Costs on Net Profit (Study of Food and Beverage Subsector Manufacturing Companies Listed on the Idx in 2018-2020). Walandow 71 Jurnal EMBA, 11(3), 71–81.
Mulyana, I. K. R., Datrini, L. K., & Sastri, I. D. A. M. M. (2021). Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018. Jurnal Riset Akuntansi Warmadewa, 2(2), 60–65. https://doi.org/10.22225/jraw.2.2.3359.60-65
Natanagara, D., & Terawati, M. T. (2023). Pengaruh Biaya Operasional Terhadap Laba Pada Perusahaan Subsektor Makanan Dan Minuman (Studi Kasus Bursa Efek Indonesia). Prosiding, 6681(6), 65–72.
Oktavianus, Y., Lijaya, I., Putera, A. S., Jonathan, R., Rahadi, T., & Manurung, E. T. (2024). Pengaruh Biaya Pemasaran serta Biaya Administrasi dan Umum terhadap Laba Bersih PT Telkom. 8, 27945–27954.
Tasya Anggia Namora, & Dewi Zulvia. (2023). Pengaruh Biaya Produksi dan Biaya Pemasaran Terhadap Laba Perusahaan Manufaktur Subsektor Makanan dan Minuman Tahun 2017-2021 Yang Terdaftar Di Bursa Efek Indonesia (BEI). Jurnal Kendali Akuntansi, 1(2), 16–29. https://doi.org/10.59581/jka-widyakarya.v1i2.153
Yuda, I. M. A., & Sanjaya, I. K. P. W. (2020). Pengaruh Biaya Produksi, Biaya Promosi dan Volume Penjulan terhadap Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2017. WACANA EKONOMI (Jurnal Ekonomi, Bisnis Dan Akuntansi), 19(1), 35–42. https://doi.org/10.22225/we.19.1.1406.35-42
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Mutiara Lusiana Annisa
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
