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PENGARUH BIAYA TENAGA KERJA LANGSUNG TERHADAP LABA KOTOR PADA PT MANDOM INDONESIA, Tbk

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ABSTRACT THE EFFECT OF DIRECT LABOR COST ON GROSS PROFIT AT PT MANDOM INDONESIA, Tbk Written by : Lastry Tamba NIM : 1232016 This research was conducted to find out the effect of direct labor cost in 2008 – 2014, the gross profit in 2008 -2014, and to know the effect of direct labor cost on gross profit at PT. Mandom Indonesia, Tbk. This research was done using descriptive method, where data were obtained by collecting, analyzing and presenting data as well as give an overview about the research object to retrieve a conclusion. The method for collecting the data used by the author was the study documentation company. Data obtained from the documentation in the form of financial statements. With the techniques of data processing used statistics analysis, spesifically the analysis coefficients of pearson product moment correlation, to know which hypothesis was accepted or rejected by test of hypothesis t, and to know how much the effect of direct labor cost (variable X) against gross profit (variable Y) by using the analysis coefficient of determination formula (Cd). Based on the results of the analysis coefficients of person product moment correlation, then the obtained correlation of r = 0,989 or 98,9%, which indicated the correlation was very high between the effect of direct labor cost (variable X) againts gross profit (Variable Y). Moreover with the calculation of hypothesis t was known thitung = 14, 729 and ttabel = 2,01505 and based on the term of the test criteria thitung = 14,729 > ttabel = 2.01505 it was known that Ha was accepted and Ho was rejected, that means there was a significant effect between the direct labor cost (variable X) againts the gross profit. Furthermore, based on the calculation of the coefficient determination (Cd) was known by 0,973 or 97,3 % of the effect of the direct labor cost (variable X) againts the gross profit (variable Y), whilst the remaining only by 2,7% was affected by the other factor out this research. Keywords: Direct labor cost, Gross profit