PENGARUH BIAYA OVERHEAD PABRIK TERHADAP PERHITUNGAN HARGA POKOK PENJUALAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

UTAMI, YUNITA (2011) PENGARUH BIAYA OVERHEAD PABRIK TERHADAP PERHITUNGAN HARGA POKOK PENJUALAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is made to determine how influential factory overhead costs to cost of goods sold. For corporate managers to allocate factory overhead costs incurred in cost of sales so as to achieve charging of overhead that is proportional to each product. Research was conducted in companies located in Indonesia Stock Exchange as many as 30 companies engaged in manufacturing in Indonesia, for the period 2008 and 2009. The method used is the method of causal. And tested using simple regression equations and correlation coefficient analysis. From the analysis showed the regression equation Y = 4.283 + 0.904X. From the correlation coefficient analysis showed that overhead costs amounted to 0.904 to give effect to the cost of goods sold. If there was an increase in overhead costs will result in a change in cost of sales. The situation shows the direction of the relationship between the variable factory overhead costs with variable costs of goods sold.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 11 110
Call Number: SE/32/11/158
NIM/NIDN Creators: 43207010098
Uncontrolled Keywords: Favtory Overhaed Cost Of Goods Soid
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 09 Jun 2011 11:27
Last Modified: 20 Jun 2025 06:53
URI: http://repository.mercubuana.ac.id/id/eprint/19053

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