PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)

FAUSTINA, MARIA KATHARINA (2019) PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017). Other thesis, STIE MALANG KUCECWARA.

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1. Halaman Judul.pdf
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2. Lembar Pengesahan.pdf
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3. Lembar Orisinalitas.pdf
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4. Riwayat Hidup.pdf
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5. Ucapan Terima Kasih.pdf
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6. Abstrak .pdf
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7. Kata Pengantar.pdf
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8. Daftar Isi.pdf
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9. Daftar Tabel.pdf
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10. Daftar Gambar.pdf
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11. Bab I Pendahuluan.pdf
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12. Bab II Tinjauan pustaka.pdf
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13. Bab III Metode penelitian.pdf
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14. Bab IV Hasil penelitian dan pembahasan.pdf
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15. Bab V Penutup.pdf
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16. Daftar pustaka.pdf
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17. Lampiran.pdf
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Abstract

ix ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh biaya produksi dan biaya operasional terhadap laba bersih pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2017. Penelitian ini merupakan penelitian kuantitatif kausalitas. Total populasi adalah 46 perusahaan dan sampel yang diperoleh sebanyak 33 perusahaan. Penelitian ini menggunakan teknik purposive sampling. Pengujian hipotesis menggunakan analisis regresi linear berganda melalui uji t dengan maksud untuk mengetahui pengaruh masing-masing variabel independen terhadap variabel dependen. Hasil penelitian ini menunjukan secara parsial biaya produksi berpengaruh negatif dan signifikan terhadap laba bersih. Demikian juga dengan biaya operasional memiliki pengaruh negatif dan signifikan terhadap laba bersih. Kata Kunci : Biaya Produksi, Biaya Operasional, Laba Bersih x ABSTRACT This study aimed to test and analyze the effect of production and operation cost against net profit in manufacture company sub sector of food and beverage which listed in Indonesia Stock Exchange year of 2015-2017. This study was quantitative causality research. Population total was 46 companies and obtained sample as many as 33 companies. This research used purposive sampling technique. Hypothesis was tested by used multiple linear regression analysis trought t test to understand the effect of each independent variables against dependent variables. The result of this study shown that partially production cost had negative effect and significant against net profit. As well operational cost had negative effect and significant against net profit. Keywords : Production Cost, Operational Cost, Net Profit

Item Type: Thesis (Other)
Uncontrolled Keywords: Biaya Produksi, Biaya Operasional, Laba Bersih
Subjects: Akuntansi Biaya > Biaya Produksi
Depositing User: Library STIE MCE
Date Deposited: 30 Jan 2020 03:32
Last Modified: 06 Jan 2021 03:43
URI: http://repository.stie-mce.ac.id/id/eprint/108

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