Text

PENGARUH EFISIENSI BIAYA PRODUKSI TERHADAP PERUBAHAN LABA KOTOR PT.PINDAD (PERSERO)

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF PRODUCTION COST EFFICIENCY TOWARDS CHANGES IN GROSS PROFIT PT. PINDAD (Persero) Written by: Ivan BrevyWeol NIM:1232078 The author entitled this study as “The Effect of Production Cost Efficiency of Changes In Gross Profit PT. Pindad (Persero). The purpose of this study was to determine the effect of efficiency in production costoof changes in gross profit in each of year in company. The author used the production cost efficiency as independent variables and the changes in gross profit as dependent variable. This study used descriptive method through financial statement and production cost statement at PT.Pindad (Persero). To process the data obtained from the company, the author used statistical formulas and SPSS software. The results shows that the correlation coefficient of Pearson’s Product Moment (R) is equal to 0,776 which means a positive and strong relationship, the value of t-hitungis - 1,774 with a confidence level (α) of 0.05 with the value of t-tabelis 3,182 which means that Hois acceptedHa is rejected, so there is no correlation between production cost efficiency of changes in gross profit with the size of contribution amounted 60,2%. The results showed that there is no effect that significantofproduction cost efficiency towards changes in gross profit. Keywords: production cost efficiency , changes in gross profit