ANALISIS PENGARUH BIAYA PRODUKSI DAN TINGKAT PENJUALAN TERHADAP LABA KOTOR

Abstract

The cost of production required by the company will continue to increase from
year to year. One reason is the increase in raw material prices used, this
condition encourages the amount of revenues a company experiencing
changes. Similarly, PT Indocement Tunggal Perkasa Tbk, production costs
continue to increase. This condition can be seen in the change in gross profit,
from 2004 to 2013 corporate profits have increased and decreased.
The purpose of this research is to know the effect of Production Cost and Sales
level to Gross Profit. The type of research used is causal associative research.
The samples used are saturated samples. The type of data used is primary and
secondary data. Data analysis technique used is multiple regression.