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ANALISIS PENGARUH BIAYA PRODUKSI DAN PENJUALAN TERHADAP LABA BERSIH PADA PT. DIRGANTARA INDONESIA (Persero)

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ABSTRACT ANALYSIS EFFECT OF GOOD MANUFACTURED AND SALES TO NET PROFIT IN PT. DIRGANTARA INDONESIA (Persero) Written By: Adi Syahputra Sinaga NIM : 1232112 This study was purpose to determine cost of good manufactured, sales and net profit and then to determine how product cost and sales influence concerning to net profit in PT. Dirgantara Indonesia (Persero) partially and simultaneous in 2010- 2014. In this study the author used decriptive method using statistical analysis. Based on the research that had been used, it can be seen that the cost of production from 2010-2014 were fluctuated and net profit also fluctuated in 2010-2014. Based on the calculation of statistical analysis using SPSS 16, could be determine that product cost was not significant influenced partially. The correlation results was -0,225 it means the correlation was very low and negative. Determination correlation was 5,1%, and as the result of regression was Y = 3,638 + (0,009X1). And based on the result of t test it was obtained tcount (-0,400) < ttable (2,353) than Ho was accepted and Ha was rejected. That sales was significant influenced partially. The correlation results was 0,736 it means the correlation was a strong correlation and positive. Determination correlation was 54,2%, and as the result of regression was Y = 3,378 + 0,292X2, And based on the result of t test it was obtained tcount (4,946) < ttable (2,353) than Ho was rejected and Ha was accepted. Product cost and sales simultaneously did not significant influenced. The result of multiple regression was 0,963 it means there was a very strong correlation and positive. The result of correlation coefficient was 928%, for multiple regression resulst was Y = 2,825 + (-0,357)X1 + 0,292X2 and based on F test obtained Fcount (12,937) < Ftable (19,00) so Ho was accepted and Ha was rejected. Keywords : Good Manufactured, Sales, Net Profit