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Path: Top Jurnal Ekonomi 2013 Vol.1 No.2

Pengaruh Biaya Produksi Terhadap Laba Usaha Pada Perusahaan Industri Otomotif dan Komponennya yang Terdaftar di Bursa Efek Indonesia

Ekonomi volume 1 Edisi 2 hal 18-35
Journal from JBPTUMMIPP / 2015-06-27 08:49:18
Oleh : Dede Fitriah, Hj. Eris Darsawati, Universitas Muhammadiyah Sukabumi
Dibuat : 2015-06-27, dengan 1 file

Keyword : Direct Material Costs, Direct Labor Costs, Factory Overhead Costs, and Operating Income.



This study aims to determine the influence of production costs either simultaneously or partially to operating income. This research is conducted at Automotive and Components industry which is listed on Indonesia Stock Exchange. Variable of this study consists of direct material costs (X1), direct labor costs (X2), factory overhead costs (X3) as the independent variable and operating income (Y) as the dependent variable, with a ratio measurement scale. The method that being used in this research is descriptive method verifikatif with quantitative approach. Sampling method in the research is using nonprobability sampling with purposive sampling approach with 8 samples of companies. This research is conducted for 2007-2011 period. This research utilizes secondary data. The data are obtained from Capital Market Reference Center and the website of Indonesia Stock Exchange. The data in this research is analyzed from financial statement of the companies. The method of analysis used in this research is statistical analysis of the classical assumptions and testing of hypothesis testing. Hypothesis test in this research uses double degree linear regression with t and F test with SPSS 17.0 for Windows. Based on the results of research showed that the test results of t (Partial) indicates that each variable is the cost of direct, the direct labor costs and expenses factory overhead does not affect on operating income. The results of the F test (Simultaneous) showed variable of direct material costs, direct labor costs, and overhead costs a positive and significant impact on operating income that is equal to This is proved with its acquirement of value of Fhitung > Ftabel (12,275 > 2,866).

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