SALSABILA RAHADATUL ‘AISYI HARAHAP, NPM 2110100023 (2025) PENGARUH PERENCANAAN ANGGARAN, BIAYA STANDAR, PENGENDALIAN BIAYA TERHADAP EFISIENSI OPERASIONAL PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA). Tugas_Akhir (Artikel) Journal of Economics and Management Scienties, 7 (2). pp. 37-45. ISSN 2655-6685 (e-ISSN) 2655-1934 (p-ISSN)
![[img]](http://repository.ulb.ac.id/style/images/fileicons/text.png) |
Text
COVER FULL.pdf Download (893kB) |
|
Text
ARTIKEL.pdf Download (322kB) |
Abstract
Penelitian ini memiliki tujuan untuk menganalisis pengaruh perencanaan anggaran, biaya standar, dan pengendalian biaya terhadap efisiensi operasional perusahaan Food and Beverage di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian adalah seluruh perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia. Sampel yang diperoleh sebanyak 10 perusahaan yang bergerak di bidang Food and Beverage, dengan periode laporan keuangan selama lima tahun sehingga jumlah sampel sebanyak 50 data. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan yang terdaftar di Bursa Efek Indonesia. Teknik analisis data dalam penelitian ini menggunakan perangkat lunak SPSS untuk melakukan uji asumsi klasik, regresi linear berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial, variabel Perencanaan Anggaran (X1) tidak berpengaruh signifikan terhadap Efisiensi Operasional dengan nilai signifikansi sebesar 0,657 > 0,05. Sementara itu, variabel Biaya Standar (X2) memiliki pengaruh signifikan terhadap Efisiensi Operasional dengan nilai signifikansi sebesar 0,003 < 0,05, dan variabel Pengendalian Biaya (X3) juga berpengaruh signifikan terhadap Efisiensi Operasional dengan nilai signifikansi sebesar 0,000 < 0,05. Secara simultan, Perencanaan Anggaran, Biaya Standar, dan Pengendalian Biaya berpengaruh signifikan terhadap Efisiensi Operasional dengan nilai signifikansi sebesar 0,000 < 0,05. Kata Kunci : Perencanaan Anggaran, Biaya Standar, Pengendalian Biaya, Efisiensi Operasional, Perusahaan ==================================================================================================== This study aims to analyze the effect of budget planning, standard costs, and cost control on the operational efficiency of food and beverage companies in Indonesia. This study uses a quantitative approach. The population of the study consists of all food and beverage companies listed on the Indonesia Stock Exchange. The sample obtained consisted of 10 companies engaged in the food and beverage sector, with a financial report period of five years, resulting in a total of 50 data points. The data used is secondary data obtained from financial reports listed on the Indonesia Stock Exchange. The data analysis technique in this study uses SPSS software to conduct classical assumption tests, multiple linear regression, and hypothesis tests. The results of the study indicate that, partially, the Budget Planning variable (X1) does not have a significant effect on Operational Efficiency with a significance value of 0.657 > 0.05. Meanwhile, the Standard Cost variable (X2) has a significant effect on Operational Efficiency with a significance value of 0.003 < 0.05, and the Cost Control variable (X3) also has a significant effect on Operational Efficiency with a significance value of 0.000 < 0.05. Simultaneously, Budget Planning, Standard Cost, and Cost Control have a significant effect on Operational Efficiency with a significance value of 0.000 < 0.05. Keywords : Budget Planning, Standard Cost, Cost Control, Operational Efficiency, Company
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Perencanaan Anggaran, Biaya Standar, Pengendalian Biaya, Efisiensi Operasional, Perusahaan=====================Budget Planning, Standard Cost, Cost Control, Operational Efficiency, Company |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with email repository@ulb.ac.id |
| Date Deposited: | 26 Jun 2025 03:11 |
| Last Modified: | 26 Jun 2025 03:11 |
| URI: | http://repository.ulb.ac.id/id/eprint/1524 |
Actions (login required)
 |
View Item |
