Pengaruh Kenaikan Biaya Produksi Dan Efisiensi Operasional Terhadap Kinerja Perusahaan Pada PT Astra Otoparts Tbk Periode 2015-2024

Abstract

Abstract. The purpose of this study is to determine the effect of production cost increases and operational efficiency on companies listed on the Indonesia Stock Exchange (PT Astra Otoparts Tbk) for the period 2015-2024. The research method used in this study is quantitative research using secondary data, namely the company's financial reports for 10 years. The data analysis conducted includes: Descriptive Test, Classical Assumption Test (Normality, Multicollinearity, Heteroscedasticity, and Autocorrelation), Simple and Multiple Regression Tests, and Hypothesis Tests consisting of T Test (Partial) and F Test (Simultaneous). The results of this study indicate that the increase in production costs (X1) partially has no significant effect on the net profit margin (Y) at PT Astra Otoparts Tbk. This is based on a significance value of 0.095>0.05 and t_count 1.927 < t_table 2.365. Operational Efficiency (X2) does not have a significant partial effect on Net Profit Margin (Y). This is based on a significance value of 0.053 < 0.05 and a t-value of -2.321 > t-table 2.365. The increase in production costs and operational efficiency simultaneously has no significant effect on the net profit margin of PT Astra Otoparts Tbk for the period 2015-2024. The Coefficient of Determination (R^2)test shows that Company Performance, as measured by Net Profit Margin (Y), is influenced by Production Cost Increases (X1) and Operational Efficiency (X2) by 29.6%, with the remaining 70.4% influenced by other variables not examined