PENGARUH BIAYA BAHAN BAKU DAN BIAYA TENAGA KERJA LANGSUNG TERHADAP LABA KOTOR PADA CV. ANTARA KOTA SUKABUMI
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Wibawati, Tri Marlina
Subject
HB Economic Theory
Datestamp
2020-05-05 03:04:13
Abstract :
Tri Marlina Wibawati (1530611118) Muhammadiyah University Of Sukabumi, Influence Of Raw Material Cost, Direct Labor Cost to Gross Profit at CV. Antara Sukabumi City. Advisors Evi Martaseli, SE., M.ak and Elan Eriswanto, SE., MM. This study ains to determine the Effect of Raw Materials Cost, Direct Labor Cost on Gross Profit at CV. Antara in 2014-2018. Variables used in this research are Raw Material Cost and Direct Labor Cost as independent variable, and Gross profit as dependent vvariable. The population and samples taken are from the financial statements of CV. Antara and method used in this research is quantitative method. Partially ?t? test for raw material cost to gross profit is know tcount -814 < ttable 2,003, and significant value 419 > 0,05, indicating that raw material cost have significant no effect to gross profit, direct labor cost to gross profit is know tcount 4,978 > ttable 2,003 and significant value 0,000 < 0,05 indicate that direct labor cost have significant effect to gross ptofit. The result of F test that simultaneously independent variable and dependent variable known result value Fcount 22,132 > Ftable 3,18 with significant value 0,000 < 0,05, it means that raw material cost and direct labor cost together to influence significant to gross profit and coefficient of determination equal to 0,661 or 43,7%, meaning 56,3% is explained by other factors not examined.
Tri Marlina Wibawati (1530611118) Muhammadiyah University Of Sukabumi, Influence Of Raw Material Cost, Direct Labor Cost to Gross Profit at CV. Antara Sukabumi City. Advisors Evi Martaseli, SE., M.ak and Elan Eriswanto, SE., MM. This study ains to determine the Effect of Raw Materials Cost, Direct Labor Cost on Gross Profit at CV. Antara in 2014-2018. Variables used in this research are Raw Material Cost and Direct Labor Cost as independent variable, and Gross profit as dependent vvariable. The population and samples taken are from the financial statements of CV. Antara and method used in this research is quantitative method. Partially ?t? test for raw material cost to gross profit is know tcount -814 < ttable 2,003, and significant value 419 > 0,05, indicating that raw material cost have significant no effect to gross profit, direct labor cost to gross profit is know tcount 4,978 > ttable 2,003 and significant value 0,000 < 0,05 indicate that direct labor cost have significant effect to gross ptofit. The result of F test that simultaneously independent variable and dependent variable known result value Fcount 22,132 > Ftable 3,18 with significant value 0,000 < 0,05, it means that raw material cost and direct labor cost together to influence significant to gross profit and coefficient of determination equal to 0,661 or 43,7%, meaning 56,3% is explained by other factors not examined.
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