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PENGARUH BIAYA PRODUKSI TERHADAP LABA KOTOR PADA PT.CHAROEN POKPHAND INDONESIA TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2008-2017

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ABSTRACT THE EFFECT OF PRODUCTION COSTS ON GROSS PROFIT IN PT. CHAROEN POKPHAND INDONESIA TBK Written By Bernanda Sidabutar 1532112 This study aims to find out the relationship between production costs to gross profit at PT. Charoen Pokphand Indonesia Tbk. This study uses descriptive methods, namely by collecting financial report data from the company so that it can produce the information needed in analyzing the problem. The author manages the data, the author uses statistical analysis, namely the analysis of the correlation coefficient, statistical test with ɑ = 0.05, coefficient of determination, and regression analysis. Based on the results of the research that has been done, it can be seen that the production costs at PT. Charles Pokphand Indonesia Tbk experienced fluctuations in 2008 and 2009. For gross profit at PT. Charien Pokphand Indonesia Tbk, it can be seen that gross profit has increased from 2008- 2016 but in 2017 has decreased. Based on the results of statistical analysis using the correlation coefficient formula, the results obtained r = 0.001 which indicates that production costs have a very strong relationship to the company's gross profit. From the significant test results found that t count> t table (5.558> 0.632) then Ho is rejected and Ha is accepted, meaning that production costs have a significant effect on the gross profit of the company PT. Charoen Pokphand Indonesia Tbk. The contribution of production costs to gross profit is 79.38% while the remaining 20.62% is influenced by factors. From the regression analysis, it can be seen that Y = 0.655 + 0.202, the value of the constant equation 0.655 means that every additional Rp.1 in production costs will add a profit of 0.655. Keywords: Production Cost, Gross Profit, Direct Material, Direct Labor, Factory Overhead