PENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH CV. BERKAH JAYA GENERAL SUPPLIER SNACK FOOD

Jurnal Bina Akuntansi

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Field Value
 
Title PENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH CV. BERKAH JAYA GENERAL SUPPLIER SNACK FOOD
 
Creator Suharya, Yaya
Sutrisno, Sutrisno
Nurmilah, Risma
 
Description In addition to providing goods and services, the company aims to obtain maximumprofit. As a provider of goods, the fulfillment of better product quality and competitiveprices is a challenge for the company. However, this was accompanied by highproduction costs. Thus, companies are required to be able to reduce production costswhich consist of raw material costs, direct labor wages and factory overhead. Theabove phenomenon inspires the author to examine "The Effect of Production Costs onCompany Profits" with multiple linear regression analysis. The purpose of this studywas to determine the effect of production costs on company profits CV Berkah JayaGeneral Supplier snack food. The regression analysis shows that simultaneously, rawmaterial costs, direct labor wages and factory overheads have a negative effect oncompany profits. The higher the production cost, the lower the profit the companygets. The variable that most strongly affects company profits is the cost of rawmaterials.
 
Publisher Sekolah Tinggi Ilmu Ekonomi Wiyatamandala
 
Date 2021-07-09
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://wiyatamandala.e-journal.id/JBA/article/view/161
10.52859/jba.v8i2.161
 
Source Jurnal Bina Akuntansi; Vol 8 No 2 (2021): Jurnal Bina Akuntansi Volume 8 Nomor 2 Juli Tahun 2021; 145-166
2656-9515
2338-1132
10.52859/jba.v8i2
 
Language eng
 
Relation https://wiyatamandala.e-journal.id/JBA/article/view/161/118
 
Rights Copyright (c) 2021 Yaya Suharya, Sutrisno Sutrisno, Risma Nurmilah
http://creativecommons.org/licenses/by/4.0
 

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