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PENGARUH APPRAISAL COST DAN PREVENTION COST TERHADAP HARGA POKOK PRODUKSI PADA PT. MULTI TAMBANGJAYA UTAMA

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ABSTRACT THE EFFECT OF APPRAISAL COST AND PREVENTION COST AGAINST COST OF MANUFACTURE ON PT.MULTI TAMBANGJAYA UTAMA Written By: Memey NIM. 1432141 This research aimed to examine and determine the effect of appraisal cost and prevention cost against cost of manufacture. Data were received from the Financial Statement of PT. Multi Tambang Jaya Utama in each department with the sample researched were Financial Statement of 2010-2016. The methods that used in this research were descriptive statistical analysis, correlation coefficient test, coefficient of determination test, simple linear regression analysis, classical assumption test, hypothesis test (F test and T test) and multiple linear regression analysis. The results of this study indicated that multiple linear regression analysis was HPP = $ 34.305.383,84 + 68,83AC + 1.62 PC, meaning that if appraisal cost and prevention cost was negligible then the cost of production was $ 34,305,383,84, if appraisal cost down $ 1 then the cost of production decreased by $ 68.83, and if the prevention cost rose $ 1 then the cost of production increased by $ 1.62 in other words appraisal cost and prevention cost positively affect the cost of production. The simultaneous test result (F test) yields 1.57 <3.97 then H0 was accepted and Ha was rejected which means there was significant influence between appraisal cost and prevention cost to cost of production. Keywords: Appraisal Cost, Prevention Cost, Cost of Manufacture.