Pengaruh Biaya Langsung dan Biaya Tidak Langsung Terhadap Biaya Produksi pada PT. Perkebunan Nusantara IV (Persero) Unit Usaha Adolina Serdang Bedagai

Abstract

This study aims to determine: 1) Effect of Direct Costs on Production Cost PT. Perkebunan Nusantara IV (Persero) Adolina Serdang Bedagai. At PT. Perkebunan Nusantara IV (Persero) Adolina Serdang Bedagai. 2) Effect of Indirect Cost to Production Cost of PT. Perkebunan Nusantara IV (Persero) Adolina Serdang Bedagai. 3) The Influence of Direct Cost and Indirect Cost PT. Perkebunan Nusantara IV (Persero) Adolina Serdang Bedagai. Type in this research is associative research. Population in this research is Financial Statement of PT. Perkebunan Nusantara IV (Persero) Adolina Serdang Bedagai. Sampling technique in this research is using purposive sampling approach that is sampling technique giving equal opportunity / opportunity for every element or member of population to be chosen to be sample. The result of research on multiple linear regression model test proves that Direct Cost shows the result with regression coefficient equal to 0,804 and Indirect Cost variable shows result with regression coefficient equal to 9,250 influencing Production Cost positively and significant. Value t arithmetic of Direct Cost variable (X1) t value 6,125> t table 4,303 and significant value 0,026 <0,05 and value t arithmetical variable Indirect Cost (X2) value t count 4,161 <t table 4,302 and significant value 0,053> 0,05. The results of the discussion is known to have a positive and significant influence variable Direct Cost to Production Cost (Y). There is no significant effect of Indirect Cost variable on Production Cost (Y). There is a simultaneous effect of Direct Cost and Indirect Cost to Production Cost.