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PENGARUH BIAYA PRODUKSI DAN PERPUTARAN PERSEDIAAN TERHADAP LABA KOTOR PADA PT ULTRAJAYA MILK INDUSTRY, TBK

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ABSTRACT EFFECT COST OF GOODS MANUFACTURED AND INVENTORY TURNOVER TO GROSS PROFIT PT. ULTRAJAYA MILK INDUSTRY,Tbk Writen by: Rosdiana Nova Yanthi NIM: 1332006 The aim of this research was to know the influence of cost of goods manufactured and effect inventory turnover to gross profit at PT. Ultrajaya Milk Industry, Tbk in the year 2009-2015. The method which used in this research was descriptive method. Analysis use was descriptive statistics, classic assumption testing, hypothesis testing and correlattion analysis determination. From this statistic descriptive research obtained results the lowest cost of goods manufactured was Rp 1.247.497.162.236 in 2009 and the highest was Rp.3.089.524..071.519in 2015. The lowest inventory turnover was 3.48 times in 2010 and highest was 5.63 in 2013. The lowest cost of goods manufactured was 1.247.497.162.236 in 2009 and the highest was 3.089.524.071.519 in 2015. Cost of goods manufactured and gross profit have coefficient correlation 0,92 while the coefficient of determination was 81.3% and remaind 18.7%. Partial hypothesis testing (T test) result in a value tcalculate was 4.670, significant level 0.005<0.05 which means have significant effect between production cost through cost of goods manufactured. Inventory turnover and cost of goods manufactured have cofficient correlation as big as 0.495 while determination of convergence 24.5% and remaind 75.5% got a value tcalculate as big as 1.273 was no significant influence between inventory turnover through gross profit. Cost of goods manufacture and inventoy turnover stimulated significantly through gross profit. Keywords: Cost Of Goods Manufactured, Inventory Turnover, Gross Profit