PENGARUH BIAYA PRODUKSI, MODAL KERJA, DAN PERPUTARAN PERSEDIAAN BARANG JADI TERHADAP LABA KOTOR

Agung Septiana N; Bambang Tutuko; Daram Heriansyah

doi:10.33059/jensi.v4i1.2661

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PENGARUH BIAYA PRODUKSI, MODAL KERJA, DAN PERPUTARAN PERSEDIAAN BARANG JADI TERHADAP LABA KOTOR

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Agung Septiana N Fakultas Ekonomi, Universitas Muhammadiyah Prof. DR.HAMKA
Bambang Tutuko Fakultas Ekonomi, Universitas Muhammadiyah Prof. DR.HAMKA
Daram Heriansyah Fakultas Ekonomi, Universitas Muhammadiyah Prof. DR.HAMKA

DOI: https://doi.org/10.33059/jensi.v4i1.2661

Keywords: Biaya Produksi, Modal Kerja, Perputaran Persediaan Barang Jadi dan Laba kotor

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh biaya produksi, modal kerja dan perputaran persediaan barang jadi terhadap laba kotor. Penelitian ini menggunakan data sekunder yang berupa data runtun waktu (time series) dari tahun 2014 sampai dengan tahun 2018. Penelitian ini menggunakan metode analisis deskriptif kuantitatif dengan melihat pengaruh biaya produksi, modal kerja dan perputaran persediaan barang jadi. Metode pengumpulan data dalam penelitian ini adalah dengan cara dokumentasi yaitu berupa data laporan keuangan sub sector otomotif dan komponen yang terdaftar di BEI. Hasil penelitian menunjukkan bahwa biaya produksi berpengaruh secara signifikan terhadap laba kotor dengan perolehan nilai signifikan sebesar 0,000 < 0,05, Modal Kerja tidak memiliki pengaruh secara signifikan terhadap laba kotor dengan perolehan nilai signifikan sebesar 0,450 > 0,05.perputaran persediaan barang jadi tidak memiliki pengaruh signifikan terhadap laba kotor dengan perolehan nilai signifikan sebesar 0,158 > 0,05

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Published

2020-10-11

How to Cite

Agung Septiana N, Bambang Tutuko, & Daram Heriansyah. (2020). PENGARUH BIAYA PRODUKSI, MODAL KERJA, DAN PERPUTARAN PERSEDIAAN BARANG JADI TERHADAP LABA KOTOR. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 4(1), 39-53. https://doi.org/10.33059/jensi.v4i1.2661

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Issue

Vol 4 No 1 (2020)

Section

Articles

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Jurnal Penelitian Ekonomi Akuntansi (JENSI) is an Open Access journal under Creative Commons Attribution-ShareAlike4.0 International License (CC BY-SA 4.0). This license was developed to facilitate open access namely, free immediate access to, and unrestricted reuse of, original works of all types. Under this license, anyone may copy, distribute or reuse these articles, as long as the author and original source are properly cited.

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