PENGARUH BIAYA PRODUKSI TERHADAP PROFITABILITAS PERUSAHAAN BERDASARKAN LAPORAN KEUANGAN 2021-2024 PADA PT. XYZ DENGAN MODEL PERSAMAAN REGRESI

Abstract

This study aims to analyze the effect of production costs on company profitability based on the financial statements of PT. XYZ for the period 2021-2024 using a simple linear regression equation model. Production costs are the main factor that determines the operational efficiency and net profit of the company. With increasing production costs, companies need to ensure that the revenue generated is able to cover these costs in order to continue to generate optimal profitability. The research method used is a quantitative approach with simple linear regression analysis techniques to identify the relationship between the variables of production costs (X) and profitability (Y). The data analyzed comes from the financial statements of PT XYZ for the period 2021-2024. The results of the analysis show that there is a positive and significant relationship between production costs and profitability, with a coefficient of determination (R²) of 73.2%, which indicates that production costs contribute significantly to the company's profitability, while the other 26.8% is influenced by other factors.This finding is in line with previous research which shows that an increase in production costs can be offset by an increase in revenue sufficient to maintain a positive net profit. Therefore, companies need to implement effective production cost management strategies to maximize profits and competitiveness in the market.