Text

PENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH PADA PT. DIRGANTARA INDONESIA (PERSERO)

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT COST OF GOOD MANUFACTURED TO NET PROFIT IN PT. DIRGANTARA INDONESIA (PERSERO) By: Rikki Rikardo Situmorang Intent and purpose of this study was to determine the effect of the cost of goods manufactured to net income in PT. Dirgantara Indonesia (Persero). In this research the author use descriptive method, that is by collecting companies date so that can produce the information needed then processed, analyzing and eventually be concluded. The author also conducted interviews. Then the data ware processed and analyzed using correlation coefficient analysis, test of significance and the coefficient of determination. From the results of date processing was found that the cost of goods manufactured not effect the net income. Found to influence the cost of goods manufactured is very low in influencing the net income. Based on the statistical results using the formula of correlation coefficient, the obtained results of correlation r = -0,225. This indicates that the absence of the influence of variable X to variable Y. Based on the results of significant test got tcount < ttable (-0.390 < 3.182), Ho received the Ha is rejected, meaning there is no significant effect between the cost of good manufactured to the net income. The calculation of the coefficient of determination showed 5,1% meaning the influence to net income amounted to only 5,1%, while the rest is influenced by factors beyond the discussion of this research. Based on regression analysis then can found Y= 36,376,721,243-0,01 X. By understanding if the cost of goods manufactured is zero, the net income amounted to 36,376,721,243, and if the cost of goods manufactured will increase by Rp 1 the net income will decrease by - 0,01.