Analisis perbandingan efisiensi biaya produksi pada perusahaan sektor industri dasar dan kimia yang menerapkan dan tidak menerapkan activity based costing di BEI tahun 2023
DOI:
https://doi.org/10.60036/jbm.772Keywords:
Activity Based Costing, Efisiensi Biaya Produksi, Perusahaan Industri Dasar, Keuangan, Deskriptif KomparatifAbstract
Efisiensi biaya produksi merupakan isu strategis di tengah persaingan industri dan tuntutan transparansi keuangan. Kompleksitas proses produksi dan tingginya biaya overhead mendorong perlunya metode penghitungan biaya yang lebih akurat. Activity Based Costing (ABC) dipandang relevan karena mampu meningkatkan akurasi alokasi biaya sekaligus efisiensi operasional. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan ABC terhadap efisiensi biaya produksi pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2023. Penelitian menggunakan pendekatan kuantitatif deskriptif komparatif dengan purposive sampling terhadap lima perusahaan berdasarkan kelengkapan laporan keuangan dan indikasi penerapan ABC. Data sekunder berupa laporan keuangan tahunan dianalisis menggunakan rasio beban pokok penjualan terhadap pendapatan. Hasil menunjukkan perusahaan yang menerapkan ABC lebih efisien (65,02%) dibandingkan non-ABC (87,77%).
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