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PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PT. ULTRAJAYA MILK INDUSTRY, TBK

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ABSTRACT EFFECT OF PRODUCTION COST AND OPERATIONAL COST TO NET PROFIT IN PT. ULTRAJAYA MILK INDUSTRY, Tbk Written By : Fitrilia Siregar NIM: 1332137 This study attempted to knew the cost of production, operational costs and net profit and to knew how the influence of production costs and operational costs to net profit to PT. Ultrajaya milk industry, Tbk in partial and simultaneous from 2006-2015. In this research the used method descriptive with put it through statistical analysis. Based on the research done that had been done, we can saw that the cost the production of 2006- 2015 always experience increase and operational costs from 2006-2015 always increased and it can be seen that net profit experienced fluctuations of 2006-2015. Based on the calculation of statistical analysis with the program SPSS version 16 so known production costs was the significant in partial.The results of descriptive statistics showe that the minimum of of 5,5211 and value of maximum of 3,0912 and average of 1,687112. A correlation coefficient of 0,813 the correlation strong and positive.The coefficients determination of 66 %, to yield regression namely y = ( - 5,44910 ) + 0,157x1.And based on the results of the obtained t count (3,945 ) > t table (1,860 ) so that hypothesis Ha was received and H0 was rejected. Operational costs known was the significant in partial .The results of descriptive statistics showe that the minimum of 1,8611 and value of maximum of 7,3011 and avarage of 4,247611. A correlation coefficient of 0,829 the correlation strong and positive .Coefficients determination of 68,7 % , to yield regression namely y = ( - 1,43611 ) + 0,834x2 , and based on the results of the obtained t count (4,194 ) > t table ( 1,860 ) so that hypothesis Ha was received and H0 was rejected. The costs of production and operational costs simultaneously, there were no significant influence simultaneously. The results of descriptive statistics shown that the total amount of 1,4710 minimum and a maximum score 5,2411 and value of intermediate 2,104511 as much as .And test it expressed the assumption classical distributed normal. The results of the correlation was as much as double 0,830 namely correlation strong and positive .Determination to a coefficient 68,9 % as much as , to yield regression worship of idols namely y = ( - 1,30011 ) + 0,030x1 + 0,683x2 and were based on test F obtained F count ( 7,747 ) < F table ( 4,74 ) so that the hypothesis Ha were received and h0 were rejected. Keywords : Production Cost, Operational Cost, Net Profit