Pengaruh Biaya Produksi terhadap Laba Bersih pada Perusahaan PT Phapros Tbk

Abstract

This study aims to determine whether there is a significant influence between production costs and net profit at PT Phapros Tbk during the 2019–2023 period. Production costs are considered a crucial element in a company's operations because they are directly related to the cost of production and ultimately determine profit margins. Understanding the relationship between these two variables is crucial for management in formulating cost efficiency strategies and increasing profitability. The research method used is a quantitative method with a simple linear regression analysis approach. The data analyzed are secondary data in the form of the company's quarterly financial reports published over the past five years. The results show that although there is a negative relationship between production costs and net profit, this relationship is not statistically significant. The very low coefficient of determination (R²), at 0.2%, indicates that variations in net profit are only explained to a very small extent by production costs. Thus, fluctuations in PT Phapros Tbk's net profit are more influenced by factors other than production costs, such as sales revenue, marketing and distribution strategies, inventory management efficiency, and other more dominant operational costs. Based on these findings, the study recommends that companies focus not only on controlling production costs but also on strengthening sales growth strategies, expanding distribution networks, and implementing efficiencies in other cost components. Furthermore, future research is expected to consider additional variables, such as selling price, administrative costs, market conditions, and government policies, to gain a more comprehensive understanding of the factors influencing the profitability of pharmaceutical companies in Indonesia.