Pengaruh Biaya Diferensial Dan Penganggaran Modal Terhadap Pengambilan Keputusan Investasi Pada PT.Japfa Comfeed Indonesia Tbk

Abstract

This study aims to determine the effect of differential costs and capital budgeting on investment decision making at PT. Japfa Comfeed Indonesia Tbk. Differential costs are the difference or the difference in costs between two or more alternatives that can be used by management in making a decision. Capital budgeting is a process of analyzing potential projects. This capital budget decision is a very important decision made by a manager. The research method that I use is quantitative method, the population used in this study all employees of PT. Japfa Comfeed Indonesia Tbk. A total of 170 employees were then sampled using the Purposive Sampling technique. The sampling criteria are having at least 3 years experience in the structural division and having a role in budgeting for a minimum of 3 years. then found 40 employees who meet the criteria in sampling. The statistical test used is the research instrument test, data analysis prerequisite test, correlation coefficient test, determination coefficient test, multiple linear regression analysis and hypothesis testing. the data processed in this research is using SPSS V.20 application. The results showed that: (1) the differential cost partially influences investment decision making, (2) capital budgeting has a partially significant effect on decision making, and (3) the differential cost and capital budgeting have a significant simultaneous effect on decision making.