Firmansyah, Taopik and Darsawati, Eris (2016) Pengaruh Biaya Tenaga Kerja Langsung Dan Biaya Promosi Terhadap Tingkat Laba Bersih Perusahaan Pada PD. Mochi Lampion Kaswari Periode 2012-2014. Jurnal Ilmiah Ilmu Ekonomi (Jurnal Akuntansi, Pajak dan Manajemen), 5 (9). pp. 68-80. ISSN 2088-6969

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Abstract

This research is aim to determine the effect of Direct Labour Costs and Promotion Costs of the Company’s Net Profit in PD. Mochi Lampion Kaswari. The variables used in this research is Direct Labour Costs, Promotion Costs, and Net Profit. The samples used in this research is financial statement from year 2012 to 2014 as many as 36 samples. The used analysis is multiple linear regretion analysis. The analysis is used to determine significant either with partial or simultan. The partial test result is reveal was tcount > ttable ( 8,900 > 2,034 ) with significant value 0,000 < 0,005 that explain was Ho is rejected and Ha is accepted, so partially Direct Labour Costs has a significant effect on Net Income in PD. Mochi Lampion Kaswari. The partial test result is reveal was tcount > ttable (- 0,904 < 2,034 ) with significant value 0,372 > 0,005 that explain was Ho is accepted and Ha is rejected, so partially Promotion Costs has not a significant effect on Net Income in PD.Mochi Lampion Kaswari. The simultan testing result is reveal was fcount > ftable ( 43,170 > 3,28 ) with significant value 0,000 < 0,05 that explain was Ho is rejected and Ha is accepted, so simultaneously Direct Labour Costs and Promotion Costs has a significant effect on Net Income in PD. Mochi Lampion Kaswari

Item Type:	Article
Uncontrolled Keywords:	Direct Labour Costs, Promotion Costs, Net Income
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi Fakultas Ekonomi > D3 Perpajakan Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	07 Mar 2017 05:11
Last Modified:	07 Mar 2017 05:11
URI:	http://eprints.ummi.ac.id/id/eprint/55

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