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PENGARUH BIAYA TENAGA KERJA LANGSUNG TERHADAP LABA KOTOR PADA PT. ULTRAJAYA MILK INDUSTRY, TBK

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ABSTRACT THE EFFECT OF DIRECT LABOR COST ON GROSS PROFIT AT PT. ULTRAJAYA MILK INDUSTRY, TBK Written by: Jelita Putri Florentina Situmorang NIM : 1332129 This research was conducted to find out the effect of direct labor cost in 2008-2015, the gross profit in 2008-2015, and to know the effect of direct labor cost on gross profit at PT. Ultrajaya Milk Industry, Tbk. This research was done using descriptive method, where data were obtained by collecting, analyzing and presenting data as well as give an overview about the research object to retrieve a conclusion. And using statistical analysis, the regression analysis, analysis of pearson product moment correlation coefficient, t test hypothesis, and the coefficient of determination . the data used was data direct labor cost and gross profit in 2008- 2015 in the form of annual reports. Based on analysis of the correlation coefficient r = 0.952 this case shows that the correlation between the direct labor cost to gross profit has a strong relationship. Then based on the hypothesis test obtained by value thitung = 7.652 and ttabel=2,447and based on the hypothesis testing thitung > ttabel H0 is accepted and Ha rejected, which means there is significant influence between direct labor cost (variable x) to gross profit (variable y). then by calculating the coefficient of determination it can be seen that 90,7% gross profit was influenced by direct labor cost 9,3% while were influenced by other factors outside of this research. Then based on linear regression analysis known that is Y = -627820505369.991 + 61.097x. Keywords: direct labor cost, gross profit