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PENGARUH PERUBAHAN UPAH MINIMUM KARYAWAN (UMK) TERHADAP PERUBAHAN PROFITABILITAS PADA PT. INDOKARLO PERKASA

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This research was conducted aiming to find out horv Minimum Wage Employees, how Profitability, and also how the effects of changes in Minimum Wage Employee to Profitability changes at PT. Indokarlo Perkasa. This research was done using descriptive method, where data are obtained by collecting, analyziog and presenting data as well as give an overview about the research object to retrieve a conclusion. Data collection was conducted by interview and collect financial data from company. Data were analyzed quantitatively. Profitability ratios used in this study is the raho of Gross Profit on Sale (Gross Proft Morgin). Changes in the minimum rvage employee at PT. Indokarlo Perkasa a period of 2008-2013 is always increasing, the smallest change happened in the year 2009 by 10.23%o and the biggest change occurs in 2013 by 17.05%. Changes in profitability at PT. Indokarlo Perkasa a period of 2008-2013 rvas decreasing, the smallest change happens in 2011 and 2012 by 1.49o/o and the biggest change occurs in 2013 of 4.79%o. Based on results of statistical analyzes that have been conducted by the author, it was known linear regression equation Y : 29.98233 + -0.00001000157345x where the change in Profitability amounted to Pip.29.98233 although there will be a Minimum Wage Employees does not exist. Based on the analysis of correlation r = -0.95991, rvhich means a very strong relationship between Minimum Wage Employee change to the Profitability change. Based on the amount of hypothesis testing known toue = 2.77645 and t o,n, = 6.84922, then known t ounl > 1661. thus Ha is accepted. A coeflicient determination of 92.14o/o which means that the magnitude of the contribution of variable x (Minimum Wage Employees) against variable y (Profitability) as much as 92.14%o and the rest by 7.86% influenced by factors beyond the other this research. ll