Analysis Impact Of Cost Factors On Net Income (Case Study at PT Indofood Sukses Makmur Tbk-Indonesian)

  • Asep Mulyana ,Danny Ramdani

Abstract

This study focuses on the failure of achieving net income target at a company. The main problem discussed in this study,are factors that impact it, namely : raw material costs, general & administrative costs. This explainatory study  is to elaborate impact of raw material costs and general & administrative costs on net income, in order to know, how the factors could give a contribution to the net income company.This study conducted at PT Indofood Sukses Makmur Tbk, Indonesian. The purpose of study is to analysis, describe and test  of  mentioned factors impact  on net income. The method used in this study is descriptive statistical method.  The data observed on this study is secondary data.  The results showed that the cost of raw materials has  partially  a positive and significant impact on net income with value is 0.002 <0.05, and  Administrative & general costs have partially  a postive and  significant impact on net income with a significance value is of 0.001 <0.05. They have simultaneously a postive and significant impact on net income, with significance value is 0.001 <0.05. From the result mentioned, that raw material costs has more significatnt impact than  general & administrative costs on net income. And Both of indepndent variabels,  based on the tests, deduced that raw materials costs and  Administrative & general costs  have a positive and significant impact on net, with value (R² ) : 99,1 % and the remaining 0,9% is impacted by other factors  that  unreported..

Published
2020-09-01
How to Cite
Asep Mulyana ,Danny Ramdani. (2020). Analysis Impact Of Cost Factors On Net Income (Case Study at PT Indofood Sukses Makmur Tbk-Indonesian). International Journal of Advanced Science and Technology, 29(08), 5196 - 5205. Retrieved from https://sersc.org/journals/index.php/IJAST/article/view/31910
Section
Articles