PENGARUH BIAYA PRODUKSI, BIAYA OPERASIONAL, DAN BEBAN PEMASARAN TERHADAP ROA (RETURN ON ASSETS) PADA SEKTOR CONSUMER NON CYCLICALS DI BURSA EFEK INDONESIA TAHUN 2020-2024

Thesis: “The Influence of Production Costs, Operational Costs, and Marketing Expenses on ROA (Return on Assets) in the Consumer Non-Cyclical Sector on the Indonesia Stock Exchange (2020–2024)”; Lavedina Feby Trianisa, Student ID 22441917, Bachelor of Accounting Study Program, Faculty of Economics, Universitas Muhammadiyah Ponorogo.
Companies in the consumer non-cyclical sector produce essential goods for the public; consequently, they are required to manage costs efficiently to enhance profitability. This study aims to determine the influence of production costs, operational costs, and marketing expenses on Return on Assets (ROA) for consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employs a quantitative approach using secondary data in the form of annual financial reports. The sample was selected using the purposive sampling method, and data analysis was conducted using multiple linear regression following classical assumption testing.
The results indicate that, individually (partially), production costs and operational costs do not have a significant effect on Return on Assets (ROA). This suggests that changes in these two types of costs are insufficient to explain variations in company profitability levels. Conversely, marketing expenses have a positive and significant effect on Return on Assets (ROA), demonstrating that effectively managed marketing activities can boost sales, thereby increasing company profitability. Simultaneously, production costs, operational costs, and marketing expenses have a significant effect on Return on Assets (ROA). These findings indicate that comprehensive cost management is a crucial factor in improving a company's financial performance, although other factors outside the scope of this study also influence profitability levels. Keywords: ROA (Return on Assets), Production Costs, Operational Costs, Marketing Expenses, Consumer Non-Cyclicals Sector