PENGARUH BIAYA BAHAN BAKU DAN BIAYA TENAGA KERJA LANGSUNG TERHADP HARGA JUAL PD. SARI MURNI KOTA SUKABUMI

Dede lasmita (1430611004) Muhammadiyah University of Sukabumi. The Effect of Raw Material costs, Direct Labor Costs and Factory Overhead Costs against Sale Price. On PD.Sari Murni (Evi Martaseli, SE.M.Ak. And Elan Eriswanto, SE.MM). The purpose of this research is to know: (1) Influence of Raw Material Cost to Sale Price, (2) Direct Labor Cost to Price Sales, (3) Influence of Raw Material Cost and Direct Labor Cost against Sale Price on PD.Sari Murni. Variables used in this study are Raw Material Costs (X1), Direct Labor Costs (X2), and Sale Price(Y). The sample used in this research is income statement from 2016-2017 as many as 36 samples. The analysis used is Multiple Linear Regression Analysis. The analysis used to see the extent to which the data partially or simultaneously partially test results states that Raw Material cost thitung> ttable (7,298> 2.032) means Ho in reject Ha in receipt,Direct Labor Costs thitung>ttable (8,592>2.032) means Ho in reject Ha in receipt.. While the test results simultaneously state that fcount> ftabel (24,679> 2.90) means Ha accepted Ho rejected, which means that simultaneously Raw Material Cost and Direct Labor Section have significant influence to Sale Price at PD.Sari Murni