Text

PENGARUH BIAYA TENAGA KERJA LANGSUNG TERHADAP LABA KOTOR PADA PT. ENERGIZER INDONESIA

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT lnfluence CosG Direct Labor Against Gross Profit at PT. Energizer indonesia By: Hutagalung Sofian Makmur Purpose of research is to see how influence labor costs direct and gross profit on PT. Energizer Indonesia As for the methods used by the author in this research is descriptive metho4 which examines by way of collecting data which are then adapted to the circumstances of the actual company as well as analyze the State of the company based on those facts. whereas the methods for data collection used by the author is the study of the documentation of the compary. Data obtained from the documentation in the form of financial statements. For direct labor costs during 2008 to 2ol2 increase continuously. Direct labor costs for the most highly occurring in 2012 with a value of Rp. 3.077.303.500 and direct labor costs are rhe most lowest happened in 200g with a value of Rp. 1.648.846.000. The gross profit in 2008 until 2012 will always increase. Where gross profit highest happened in the year 2012 of Rp.6.689.203.740 while gross profit lo$,est of 2008 Rp.4.33 5.354.21 5. Based on the results of the statistical analysis conducted by analysis of the conelation coefficient, then the correlation coeffrcient r : 0,9953, this means the presence of a very strong influence and positive between direct labor cost and gross profit. Hypothesis tests carried out showed that, t count > t table with number 17,864 >2.571 then it can be infened thal Ho is rejected and accepted meaning of Ha relationship significant and positive. The magnitude of the influence of direct labor costs to gross profit was equal to 99,06yo and 0.94% rest is inlluenced by other factors outside of this research.