Galih, Muhammad (2020) PENGARUH EFISIENSI BIAYA BAHAN BAKU, EFISIENSI BIAYA TENAGA KERJA LANGSUNG DAN EFISIENSI BIAYA OVERHEAD PABRIK TERHADAP RASIO NET PROFIT MARGIN (STUDI KASUS PADA PERUSAHAAN MEUBEL ENGGAL JAYA KOTA PASURUAN). Other thesis, UPN Veteran Jawa Timur.
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Abstract
Net profit margin ratio is used when measuring the ability to obtain gross profit from each sale. Production costs are the accumulation of all costs needed in the production process with the aim to produce an item. These costs include the cost of raw materials, direct labor costs, factory operating costs, and so forth. This study aims to determine whether the efficiency of raw material costs, direct labor costs and factory overhead costs affect the ratio of net profit margin. This research uses quantitative methods with the number of orders for 2015-2019 as its population. This study uses probability sampling with simple random sampling method. Data obtained by directly requesting secondary data belonging to the company in the form of the number of orders from 2015-2019. The analysis technique used is multiple linear regression using Statistical Package for The Social Science (SPSS) version 21. The results of this study indicate that the efficiency of raw material costs, direct labor costs and factory overhead affected the net proft margin ratio. The more efficient the production costs, the higher the value of the company's net profit margin. Keywords: Efficiency, raw material costs, direct labor costs, factory overhead costs, net profit margin ratio
Item Type: | Thesis (Other) | ||||||||
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Subjects: | H Social Sciences > HF Commerce > HF5686.C8 Cost Accounting | ||||||||
Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
Depositing User: | Users 13 not found. | ||||||||
Date Deposited: | 04 Feb 2021 07:39 | ||||||||
Last Modified: | 04 Feb 2021 07:39 | ||||||||
URI: | http://repository.upnjatim.ac.id/id/eprint/1083 |
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