Asep Mulyana, Asep and Endang Susilawati, Susi (2021) Analysis of Influence of Raw Materials Fees and Factory Overhead Costs on Gross Profit. International Journal of Innovation Creativity and Change, 15 (8). pp. 750-761. ISSN 2201-1323
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Abstract
The purpose of this study to estimate the accuracy of the research data,and to know how much the influence of raw material costs and factory overhead costs on gross profit.The study was conducted on the type of cigarette industry at PT Hanjaya Mandala Sampoerna,Tbk,the reason researchers chose PT H.M Sampoerna, Tbk as the object because based on the data that it has the highest gross profit compared to similar companies. The method used is descriptive analysis with the help anIBM SPSS Statistics 25 program.In this study used secondary data processingnamely the financial statements of PT Hanjaya Mandala Sampoerna, Tbk for a period of seven years, in 2011-2017. The results showed thatthe data tested were normal by using Kolmogrov Smirnov and Scatterplot tables, based on correlation coefficient test shows a very strong relationship, and the cost of raw materials and factory overhead costs respective has partially significant influences on gross profit, also both of cost of raw materials and factory overhead costs have simultanously significant influences on gross profit PT Hanjaya Mandala Sampoerna,Tbk. Keywords: Raw Material Costs, Factory Overhead Costs and Profit
| Item Type: | Article |
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| Subjects: | ILMU EKONOMI ILMU EKONOMI > ILMU EKONOMI > Akuntansi |
| Depositing User: | Asep Mulyana |
| Date Deposited: | 16 Aug 2021 02:18 |
| Last Modified: | 16 Aug 2021 13:15 |
| URI: | http://repository.unnur.ac.id/id/eprint/54 |
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