Pengaruh Biaya Produksi terhadap Laba Kotor
| Main Author: | Mulyana, Asep |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | eng |
| Terbitan: |
Winaya Mukti University
, 2018
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| Subjects: | |
| Online Access: |
http://ejournal.winayamukti.ac.id/index.php/Organum/article/view/21 http://ejournal.winayamukti.ac.id/index.php/Organum/article/view/21/4 |
Daftar Isi:
- This research is to determine the influence of the production costs of PT Indo Rama Synthetics Tbk and PT. Pan Brothers Tbk on gross profit. This research used financial statements data from financial reports that published from 2011-2015 in Indonesia Stock Exchange (Bursa Efek Indonesia). Data analysis in this research used descriptive analysis, normality test, correlation, and coefficient test of determination, while in the research hypothesis testing using the t-test. The result of this research proved that production cost had a correlation value at 78%, which means had a strong correlation, a coefficient determination at 60.8% and the rest 39.2% influenced by another factor. The result of regression analysis = Y: 167.628, 498 + 0,071X had significant effect because t-value = 3.522 > t-table = 1.833 with significance value 0.008 > 0.05.