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### Pengaruh Biaya Bahan Baku Dan Biaya Tenaga Kerja Langsung Terhadap Harga Pokok Produksi (Studi Pada PT. Unilever Indonesia Tbk Yang Terdaftar di Bursa Efek Indonesia Tahun (2005-2013 )

**Vol 4 Edisi 7, Oktober 2015; ISSN : 2088-6969**

Journal from JBPTUMMIPP / 2017-03-13 07:46:45

Oleh : Radhitya Anandhika, Eris Darsawati , Perpustakaan Pusat UMMI

Dibuat : 2017-03-13, dengan 3 file

**Keyword :**Cost of Raw Materials, Direct Labor Costs, Cost of Production

Abstrak

This study aims to determine the effect of raw material costs and direct labor costs to the cost of production (hpp) (Case Study at PT. Unilever Indonesis Listed in Indonesia Stock Exchange Year 2009-2013). Variables used in the study conducted by researchers is the cost of materials and direct labor costs as the independent variable and the cost of production (hpp) as the dependent variable. This study will be conducted in a company engaged in the manufacturing sector. Population and sample to be taken derived from published financial statements and recorded

and sourced from PT. Indonesian Capital Market Electronic Library on the Indonesia Stock Exchange. Data analysis techniques used in this research is a test for normality, autocorrelation test, multiple regression, Pearson correlation coefficient, and test the hypothesis that consists of a coefficient of determination, t-test and f test In the results of the classical assumption of normality is known that the normal distribution of the data in the. And for autocorrelation in mind that there is no autocorrelation.

The results of multiple regression is known that there are significant among the independent variables to the dependent variable. Pearson correlation shows the degree of closeness between the independent variables on the dependent variable. Test the hypothesis in this case drnrdsr coefficient of determination 0.966 or 96.9%, which means indepedent variables contribute to the cost of production by 96,9b% and the rest by other factors. Partially with the t test for the costs of raw materials to the production cost of 2,032 t known. t table 2.032. As for the cost of direct labor to the cost of production is known 8,157 t> t table 2.032 parsail means that both of them affect the cost of production. The results of the F test is known that simultaneous indendent against the dependent variable is known outcome 504.284 F count> F table 3.275 means that simultaneous independent variables impact the cost of production.

**Deskripsi Alternatif :**

*Abstrak*

This study aims to determine the effect of raw material costs and direct labor costs to the cost of production (hpp) (Case Study at PT. Unilever Indonesis Listed in Indonesia Stock Exchange Year 2009-2013). Variables used in the study conducted by researchers is the cost of materials and direct labor costs as the independent variable and the cost of production (hpp) as the dependent variable. This study will be conducted in a company engaged in the manufacturing sector. Population and sample to be taken derived from published financial statements and recorded

and sourced from PT. Indonesian Capital Market Electronic Library on the Indonesia Stock Exchange. Data analysis techniques used in this research is a test for normality, autocorrelation test, multiple regression, Pearson correlation coefficient, and test the hypothesis that consists of a coefficient of determination, t-test and f test In the results of the classical assumption of normality is known that the normal distribution of the data in the. And for autocorrelation in mind that there is no autocorrelation.

The results of multiple regression is known that there are significant among the independent variables to the dependent variable. Pearson correlation shows the degree of closeness between the independent variables on the dependent variable. Test the hypothesis in this case drnrdsr coefficient of determination 0.966 or 96.9%, which means indepedent variables contribute to the cost of production by 96,9b% and the rest by other factors. Partially with the t test for the costs of raw materials to the production cost of 2,032 t known. t table 2.032. As for the cost of direct labor to the cost of production is known 8,157 t> t table 2.032 parsail means that both of them affect the cost of production. The results of the F test is known that simultaneous indendent against the dependent variable is known outcome 504.284 F count> F table 3.275 means that simultaneous independent variables impact the cost of production.

This study aims to determine the effect of raw material costs and direct labor costs to the cost of production (hpp) (Case Study at PT. Unilever Indonesis Listed in Indonesia Stock Exchange Year 2009-2013). Variables used in the study conducted by researchers is the cost of materials and direct labor costs as the independent variable and the cost of production (hpp) as the dependent variable. This study will be conducted in a company engaged in the manufacturing sector. Population and sample to be taken derived from published financial statements and recorded

and sourced from PT. Indonesian Capital Market Electronic Library on the Indonesia Stock Exchange. Data analysis techniques used in this research is a test for normality, autocorrelation test, multiple regression, Pearson correlation coefficient, and test the hypothesis that consists of a coefficient of determination, t-test and f test In the results of the classical assumption of normality is known that the normal distribution of the data in the. And for autocorrelation in mind that there is no autocorrelation.

The results of multiple regression is known that there are significant among the independent variables to the dependent variable. Pearson correlation shows the degree of closeness between the independent variables on the dependent variable. Test the hypothesis in this case drnrdsr coefficient of determination 0.966 or 96.9%, which means indepedent variables contribute to the cost of production by 96,9b% and the rest by other factors. Partially with the t test for the costs of raw materials to the production cost of 2,032 t known. t table 2.032. As for the cost of direct labor to the cost of production is known 8,157 t> t table 2.032 parsail means that both of them affect the cost of production. The results of the F test is known that simultaneous indendent against the dependent variable is known outcome 504.284 F count> F table 3.275 means that simultaneous independent variables impact the cost of production.

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