Last modified: 2024-07-02
Abstract
The main objective of this research is to determine the effect of operational costs and income on financial performance in Manufacturing Companies in the Various Industries and Consumer Goods Sub-sectors listed on the IDX for the 2018-2022 period. The population consists of 92 manufacturing companies in various industrial and consumer goods sub-sectors listed on the IDX at the end of 2022. After using a purposive sampling technique, 37 samples were found that met the research criteria. Data was collected by downloading annual reports published by manufacturing companies listed on the IDX during the 2018-2022 research period. Data analysis was carried out using descriptive statistical analysis, model feasibility tests such as the Chow test, Hausman test, and Lagrange Multiplier test. The data was processed using the Microsoft Excel program for initial processing, while panel data regression analysis and hypothesis testing were carried out using EViews 12 software. The results of this research indicate that 1) Company operational costs have a negative and significant influence on the financial performance of Manufacturing Companies in the Miscellaneous Industrial Sub-sector. and Consumer Goods listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. With an estimated coefficient of -0.279862 and a probability (p-value) of 0.0001 < 0.05. 2) Company income has a positive and significant influence on the financial performance of Manufacturing Companies in the Miscellaneous Industrial and Consumer Goods Sub-sectors listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. With an estimated coefficient of 0.202921 and a probability (p-value) of 0.0036 < 0.05.
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References
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