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PENGARUH BIAYA PRODUKSI TERHADAP LABA KOTAR PADA PT. PERKEBUNAN NUSANTARA VIII

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ABSTRACT EFFECT COST OF GOODS MANUFACTURED TO GROSS PROFIT IN PT. PERKEBUNAN NUSANTARA Vlll Writen By: Mida Emelia Nim: 1532028 The purpose of this research is to determine the effect of cost of goods manufactured to gross profit in PT. Perkebunan Nusantara VIII. In this research the author used descriptive method, that was by collecting data from company financial statement so as to produce the information needed to analyze the problem. Researchers conducted interviews for data processing, the authors use coefficient analysis, significance test, coefficient of determination, and simple regression analysis. Based on the results of SPSS 16 using the correlation coefficient formula, then connection between cost of production with gross profit is 0,961 meaning greater than from 0,05, so that it can be said there is no significant relationship between production costs to gross profit of PT. Perkebunan Nusantara VIII. The significant test results found that t-count < t-tabel, (0,049 < 2,00172) then Ho is accepted and Ha rejected, meaning that the cost of production not significant effect on gross profit company PT. Perkebunan Nusantara VIII. Keywords: Production Cost, Gross Profit, Direct Materials, Direct Labor,Overhead