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PENGARUH BIAYA PRODUKSI TERHADAP LABA KOTOR PERUSAHAAN PADA PT HERLINA INDAH

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ABSTRACT THE EFFECT OF PRODUCTION COSTS TO GROSS PROFIT IN PT HERLINA INDAH Written by: Alfindo Okto Josua Sinaga NIM: 1132132 This study was conducted in order to determine how the production costs and gross profits were related. It also to know how production costs effects gross profit at PT. Herlina Indah. The method used in this research was descriptive method which utilized secondary data. The analysis used in this study was the Pearson product moment correlation coefficient analysis, hypothesis testing, linear regression analysis. The total cost of production for products Soffel and Antis in 2009 was Rp. 97,435,811,550.22, in 2010 amounted to Rp. 93,448,324,290.59, in 2011 amounted to Rp. 98,888,382,302.25, in 2012 amounted to Rp. 116,765,028,781, and in 2013 Rp. 132,918,133,100. The total gross profit for the product Soffel and Antis in 2009 was Rp. 107,716,588,422.51, in 2010 amounted to Rp. 176,944,533,625.34, in 2011 amounted to Rp. 234,943,659,969.73, in 2012 amounted to Rp. 220,946,895,714 and in 2013 Rp. 262,190,803,963. Based on the results of the statistical analysis conducted by the writer, the correlation coefficient production costs on gross profit which shown that (r) = 0.676. It means that the correlation had positive and strong relationship between production costs and gross profit. Based on hypothesis testing unknown magnitude t-table = 3182 and t-count = 1589 then known t-table> t-count thus Ho was accepted and Ha was rejected, means there was no significant difference between the cost of production with the gross profit. Based on the statistical analysis known linear regression equation Y = -66 537 + 2.484X which means that gross profit amounted to 66.537 where the company suffered losses for additional Rp.1 products cost Keywords: Production Costs, Gross Profit