The Influence Of Raw Material Costs And Direct Labor Costs On Cost Of Goods Sold In Food And Beverage Sub-Sector Companies Listed On The Indonesian Stock Exchange Year 2015-2022

Beby Elvina, Febryandhie Ananda

Abstract


The cost of production is the costs incurred in connection with production, the cost of production includes all costs and sacrifices that need to be incurred and made to produce finished products.The aim of this research is to determine the effect of raw material costs and direct labor costs on the cost of goods sold in food and beverage sub sector companies listed on the IDX. The sample in this study was 104 financial reports obtained from the IDX web for food and beverage sub sektor companies using a sampling technique, namely purposive sampling. The analytical method usd is a nonparametric testusing the fredman and kedall’s tests. Based on the hypothesis, the research results show that the fredman test shows that the cost of raw materials and direct labor costs used have an effect on the cost of goods sold. According to kedall’s test, raw material costs and labor costs directly influence the

cost of goods sold.

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