PENGARUH HARGA POKOK PRODUKSI TERHADAP TINGKAT PROFIBILITAS DENGAN MENGGUNAKAN RETURN ON ASSETS

Nugraha, Very (2007) PENGARUH HARGA POKOK PRODUKSI TERHADAP TINGKAT PROFIBILITAS DENGAN MENGGUNAKAN RETURN ON ASSETS. Diploma thesis, Universitas Komputer Indonesia.

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Abstract

The company must can to notice of resource which is has by that commpany it self in order to get an optimal work result according to the aim which is had firmed before. To get an optimal profit even maximum such a commpany’s progress, than the commpany must to notice the cost of manufactur and the level of profitability, that is which way analysing juornals and notes of costs as a proof of out cah in production a product. Because of that, the company’s progress can looks at the financial report. This research is held at CV. Dhira Citra Collection, it is a manufacturing company that producing shoes, bags and slippers. The aim of this research is to know the cost of goods manufacture, level of profability, and to know the influence of cost of goods manufacture to the level of profability using return on assets ratio at CV. Dhira Citra Collection. Method which is used in this research is analytical descriptive method which have the character of quantitatively, that is result of research which later processed and analysed to be taken its conclusion. The research which is done is research with emphasizing its analysis to numeric data’s which is processed by using this research method will know the significant of relation between cost of goods manufacture variable and level of profability. In this research knows from linear regression analyze, obviously cost of goods manufacture influence to the level of profability. Beside that this research hypothesis acceptable, because the t count value is more bigger than t table value. Based to pearson correlation coefficient, cost of goods manufacture has a strong relations with the level of profability. The value of cost of goods manufacture influence to the level of profability based to determination coefficient is 96,13% and the rest 3,87% caused by another variable or factors (out side the changing of cost of goods manufacture), like selling, fixed cost, capital and company policy. That analysis result worked with used SPSS version 12.0 for windows program.

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: Admin Repository
Date Deposited: 16 Nov 2016 07:47
Last Modified: 16 Nov 2016 07:47
URI: http://repository.unikom.ac.id/id/eprint/11098

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