PENGARUH EFISIENSI BIAYA PRODUKSI TERHADAP LABA BERSIH (Studi Kasus pada PT.Primarindo Asia Infrastructure, Tbk di Bandung)

Maulana, Dony Achmad (2015) PENGARUH EFISIENSI BIAYA PRODUKSI TERHADAP LABA BERSIH (Studi Kasus pada PT.Primarindo Asia Infrastructure, Tbk di Bandung). S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh efisiensi biaya produksi terhadap laba bersih. Penelitian ini terdiri dari variabel independen yaitu efisiensi biaya produksi dan variabel dependen yaitu laba bersih yang merupakan selisih lebih pendapatan atas beban-beban dan kenaikan bersih atas modal yang berasal dari kegiatan usaha. Penelitian ini dilakukan pada PT.Primarindo Asia Infrastructure, Tbk di Bandung periode 2013-2014. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif asosiatif. Data yang digunakan dalam penelitian ini merupakan data sekunder yaitu laporan biaya produksi dan laporan laba rugi perusahaan periode 2013-2014. Teknik analisis data yang digunakan adalah korelasi Pearson Product moment dengan terlebih dahulu melakukan uji normalitas. Pengolahan data penelitian dibantu dengan menggunakan Statistical Product and Service Solutions (SPSS) 20. Berdasarkan hasil penelitian menunjukkan bahwa efisiensi biaya produksi berpengaruh sebesar 3,24% terhadap laba bersih dan sisanya, 96,76% dipengaruhiolehfaktor lain yang tidak ditelitidalampenelitian. ---------- The main objective of this research is to know the influence of efficiency production cost to net income. This research consist of independent variables; efficiency production cost and the dependent variable which means dependent variable is net income which is the excess of revenue over expenses and net gain on financial capital acquired from business activities. This research is conducted in PT.Primarindo Asia Infrastructure, Tbk in Bandung in period of 2013-2014. The methods used in this research is descriptive associative research method. The data used in this research is the secondary data obtained from report on production cost and the company report of net and loss in period of 2013-2014. The technique of analysis data which is used in this research is Pearson Product Moment Correlation by first doing a normality test. Then, processing of data is using Statistical Product and Service Solutions (SPSS) 20. According to analytical results shows that efficiency production costs have an impact on to net income of 3,24% and the remaining, 96,76% are affected by another factors which are not examined in this research.

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil: S PEA MAU p-2015; Pembimbing: I. Aman Fathurrachman
Uncontrolled Keywords: efisiensi, biaya, produksi, laba, efficiency, production, cost, income
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Mr. Tri Agung
Date Deposited: 16 Aug 2016 05:55
Last Modified: 16 Aug 2016 05:55
URI: http://repository.upi.edu/id/eprint/21415

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