PENGARUH KETERSEDIAAN BAHAN BAKU, TENAGA KERJA TERHADAP LABA PERUSAHAN MEBEUL ( Pada PD. YANTI FURNITURE)

Babang Rudiana (1430611050) Universitas Muhammadiyah Sukabumi. Effect of Raw Material Cost and Cost- Labor Against Profit (Supervisor Evi Martaseli, SE., M.Ak. and Elan Eriswanto, SE.,MM). This study aimed to determine the effect of raw material cost and labor costs of the profit. The study consists of the independent variable is the raw material costs and labor costs and the dependent variable is the ratio. This research was conducted at PD. Yanti Furniture 2015-2017. The method used in this research is descriptive and associative method. The data used in this research is financial statement and profit and loss company 2015-2017. Technical analysis of the data used is multiple linear regression analysis. Hypothesis testing is done by using a t-test with α = 5%, aided research data processing by using a statistical product and service solutions (SPSS) 27. Pursuant to the results of the analysis showed that the variables raw material costs and labor cost affectthe profit amounted to 78,3 %, while the remaining 21,6 is the influence of other factors