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PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PT. GUDANG GARAM, TBK

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ABSTRACT EFFECT OF PRODUCTION COSTS AND OPERATIONAL COSTS ON NET PROFIT IN PT. GUDANG GARAM, Tbk Arranged by: Reinhard Fernando NIM: 1332094 This study aims to determine the cost of production, operating costs and net income and to know how the influence of production costs and operating costs on net income at PT. Gudang Garam, Tbk partially and simultaneously from 2010 to 2015. In this study the authors used descriptive method by using statistical analysis. Based on the results of research that has been done, it can be seen that the cost of production from 2010 to 2015 always increased and operating costs from 2010 to 2015 always increased and can be seen that net income fluctuated from the year 2010 - 2015. Based on the calculation of statistical analysis with SPSS 21 program, it is known that production cost has significant partial influence. Descriptive statistical results show that the minimum value of 7.24 and the maximum value of 17.15 and an average of 11.7128. The correlation coefficient of 0.800 is very strong and positive correlation. Coefficient of determination equal to 64%, for result of regresi that is Y = 2,654 + 0,193 X1. And based on the result of t test obtained t-count (4.667)> t-table (2.776) so that the hypothesis Ha accepted and H0 rejected. Operational costs are known to have a partially significant effect. Descriptive statistical results show that the minimum value of 3.01 and the maximum value of 5.58 and the average value of 4.0143. Result of correlation that is equal to 0,702 that is very strong and positive correlation. Coefficient of determination equal to 49,3%, for result of regresi that is Y = (2,446) + 0,616X2, and t test obtained t-count (3,249)> t-table (2,776) so that hypothesis Ha accepted and H0 rejected. Production costs and operational costs simultaneously have significant effects simultaneously. Descriptive statistical results show that the minimum value of 4.07 and the maximum value of 6.45 and the average value of 4.9187. And the classical assumption test is stated to be normal distribution. Result of double correlation that is equal to 0,831 that is very strong and positive correlation. For coefficient of determination equal to 69,1%, for result of multiple regression that is Y = 2,159 + 0,144 X1 + 0,266 X2 and based on F test obtained F-count (21,354)