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PENGARUH BIAYA TENAGA KERJA LANGSUNG TERHADAP LABA KOTOR PADA INDONESIA PUBLISHING HOUSE

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ABSTRACT THE EFFECT DIRECT LABOR COST ON GROSS PROFIT AT INDONESIA PUBLISHING HOUSE By: Yosua Manullang This research was conducted to find out the effect direct labor cost in july 2012 until december 2014, the gross profit in july 2012 until december 2014, and to know the impact direct labor cost on gross profit at Indonesia Publishing House. The method used by the authors in the study is surely the descriptive method, which is examined by collecting data and in accordance with the actual state of the company and analyze the state of the company based on the facts. While the methods for collecting the data used by the author is the study documentation company. Data obtained from the documentation in the form of financial statements. With the techniques of data processing using statistics analysis, specifically the analysis coefficients of pearson product moment correlation, to know which hypothesis was accepted or rejected by test of hypothesis t, and to know how much the effect direct labor cost (variable X) against gross profit (variable Y) by using the analysis coefficient of determination formula (Cd). Based on the results of the analysis coefficients of pearson product moment correlation,then the obtained correlation of r = 0,188, which indicates the correlation is very low between the effect direct labor cost (variabel X) againts gross profit (variabel Y). Moreover with the calculation of hypothesis t is known thitung = 0,541 and ttabel = 2,306 and based on the term of the test criteria thitung = 0,541 < ttabel = 2,306 it is known that Ho accepted and Ha is rejected, that means there is no significant effect between direct labor cost (variabel X) againts the gross profit. Futhermore, based on the calculation of the coefficient determination (Cd) is known only by 3,534% of the effect of direct labor cost (variabel X) againts the gross profit (variabel Y), whilst the remaining by 96,467% is affected by the other factors out of this research. Whilst th value of a = 1.419.429.117, it’s mean that if the direct labor costs is zero then the gross profit worth is 1.419.429.117. b = 23,749 meaning that if direct labor cost increase one then the gross profit increase by 23,749.