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PENGARUH BIAYA PRODUKSI DAN PERPUTARAN PERSEDIAAN TERHADAP LABA KOTOR PERUSAHAAN PADA PT HERLINA INDAH

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THE EFFECT OF PRODUCTION COST AND INVENTORY TURNOVER TO GROSS PROFIT IN PT HERLINA INDAH Abstract This research was conducted at PT Herlina Indah as one of Fast Moving Consumer Goods company in Indonesia. The purpose of this study was to determine how much influence Cost of Production and Inventory Turnover against Gross Profit Herlina company PT Indah either partially or simultaneously. The method used in this research was descriptive analysis method with quantitative approach. The author used descriptive method with quantitative approach in this study, in the form of data collection in order to produce the information needed to analyze problems. Scale measurements were performed using a Likert scale and Pearson Correlation Coefficient, determination coefficient analysis, and multiple linear regression analysis. Hypothesis testing using the F test and t test at α = 0.05. Results of this study showed based on statistical analysis, correlation coefficient = 0.613, showed a strong correlation between the Cost of Production and Inventory Turnover Gross Profit of the company at PT Herlina Indah. From the results of hypothesis testing based F test, there was no significant relationship between the cost of production and inventory turnover on gross profit companies with a value of p = 0.120 <0.05, and F count> F table, with the explanation of the Ho was accepted and Ha was rejected. The amount of the contribution Production Costs and Gross Profit Inventory Turnover for the company was 37.5% and the rest came from other variables not included in this study. Keywords: Production Costs, Inventory Turnover, Gross Profit