PENGARUH BIAYA PRODUKSI TERHADAP TINGKAT PROFITABILITAS PADA PT. PIKIRAN RAKYAT BANDUNG

Artanto Torana, Defree (2007) PENGARUH BIAYA PRODUKSI TERHADAP TINGKAT PROFITABILITAS PADA PT. PIKIRAN RAKYAT BANDUNG. Diploma thesis, Universitas Komputer Indonesia.

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Abstract

Emulation of effort for in present industrial world increasingly fast. Interested parties in company must strive to be able to face the emulation and to can fulfill requirement of public. Production cost also is one thing determining in emulation at the same time has important role in continuity of company life. Production cost is source of biggest cost so that emphasis of expense and efficiency produce of of vital importance to can increase level of profitability. This research done at PT. Pikiran Rakyat Bandung, that is one of company which active in newspaper industry. Purpose of this research to know determination of production cost, level of profitability, and how production cost influence to level of profitability PT. Pikiran Rakyat Bandung. Method applied in this research is descriptive method analysed with quantitative approach. To know level of production cost influence ( variable X) to level of profitability (variable Y) applied Simple Regression Analysis, Simple Correlation Coefficient, and Coefficient of determination. Testing of hypothesis in this research applies test statistic α = 0,05. Acquirement result of the analysis diolah by using program SPSS version 12.0 for windows. Based on statistical analysis, data processing by using program SPSS version 120 for windows hence known existence of a real negative and strong relationship between independent variables and variable dependen with the meaning production cost excelsior released, increasingly low level of profitability obtained by company. On the contrary, increasingly low production cost released, excelsior level of profitability obtained by company. Conclusion from statistical analysis is Ho refused and Ha is received, mean that there is influence signifikan between production costs to level of profitability. Based on result of research of statistical analysis to production cost, level of profitability, and production cost data and level of profitability happened at PT. Pikiran Rakyat Bandung during time line 2001-2005, writer suggests to get optimal income is better if production cost which will be released company is depressed as minimum as possible

Item Type: Thesis (Diploma)
Subjects: S1-Final Project > Fakultas Ekonomi Bisnis > Akuntansi > 2007
Divisions: Universitas Komputer Indonesia > Fakultas Ekonomi
Universitas Komputer Indonesia > Fakultas Ekonomi > Akuntansi (S1)
Depositing User: M.Kom Taryana Suryana
Date Deposited: 16 Nov 2016 07:47
Last Modified: 16 Nov 2016 07:47
URI: https://repository.unikom.ac.id/id/eprint/10951

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