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PENGARUH BIAYA PRODUKSI TERHADAP LABA KOTOR PADA PERUSAHAAN SUBSEKTOR TEKSTIL & GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2018

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ABSTRACT THE EFFECT OF PRODUCTION COST ON GROSS PROFIT IN TEXTILE AND GARMENT SUBSECTOR COMPANY REGISTERED IN INDONESIA STOCK EXCHANGE 2017-2018 Arranged by: Naomi Siallagan NIM: 1632113 This study aims to determine the effect of production on gross profit in the textile sub-sector companies and companies listed on the Indonesia Stock Exchange in 2017-2018. The data technique collection was done through secondary data, namely the annual reports published on the official website of the Indonesia Stock Exchange. The analysis used in this research were descriptive analysis variables, classical assumptions, simple linear regression analysis, namely the analysis of the coefficient of determination, and the significance test (t test with α = 0.05). The results of this study indicate (1) Production costs tend to increase in 20172018 (2) Gross Profit tends to increase in 2017-2018 (3) Production costs has a fairly strong relationship with gross profit (r = 0.466) (4) Costs Production has an effect of 21.7% on Gross Profit, while the remaining 78.3% is the influence of other factors (5) Production costs has a significant effect on gross profit with a significant value of 3.067> 2.035. Keywords: Production Costs and Gross Profits