PENGARUH BIAYA BAHAN BAKU

TERHADAP LABA KOTOR

Studi Kasus di PT. Glostar Indonesia 2

Titisan - Sukalarang
Nama : Indriani Lutvi
NIM : 6120119070
Program studi : Akuntansi
 
 Rumusan Masalah

01 Bagaimanakah biaya bahan baku

di PT. Glostar Indonesia 2? 02 Bagaimanakah laba kotor di PT.
Glostar Indonesia 2?

03
Bagaimanakah pengaruh biaya bahan
baku terhadap laba kotor di PT.
Glostar Indonesia 2?
Latar Belakang Masalah
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2015 2017 2019

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2014 2016 2018

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 Latar Belakang Penelitian

TEORITIS PRAKTIS 04

Van Horn PT. GLOSTAR

INDONESIA 2
(1992:389)
Bambang Masalahnya :
Riyanto
1. Biaya Bahan
(2001:26) Baku
.
2. Laba Kotor
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 METODE PENELITIAN
01 02 03 04
DESIGN PENELITIAN POPULASI SAMPEL VARIABEL PENELITIAN ANALISIS DATA

Populasi : Pendapatan Independen Mean

Laba Kotor X = Biaya Bahan Baku Korelasi
Sampel : Laporan   R Squrae
Sugiyono (2010: 21) Keuangan PT GLOSTAR Dependen Regresi
INDONESIA 2 selama 5 Y = Laba Kotor Uji Hipotesis : Uji t
Tahun 2017 – 2021
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 KERANGKA
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BAKU
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LABA KOTOR
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 HASIL PENELITIAN

MEAN X : 178.111833
MEAN Y : 16.5
NILAI R = 0.999

R = 0,99 : Nilai R + artinya biaya bahan baku meningkat laba kotor meningkat
Nilai R = 0,99 nilai ini mendekati 0,10 artinya biaya bahan baku cukup berpengaruh
terhadap laba kotor, dengan demikian artinya pengaruh biaya bahan baku terhadap laba
kotor cukup erat dan sifatnya positif.

R Square = 0,99 : Besarnya pengaruh biaya bahan baku terhadap laba kotor sebesar 99%

Persamaan regresi y = 1,25 + 0,34 artinya

Apabila biaya bahan baku naik 1 point maka laba kotor akan naik sebesar 1,59 poin
Apabila biaya bahan baku naik 2 poin maka laba kotor akan naik sebesar 3,18 poin
 UJI HIPOTESIS

H0 = Tidak ada pengaruh biaya bahan baku terhadap laba kotor

H1 = Ada pengaruh biaya bahan baku terhadap laba kotor
 
Uji Hipotesis menggunakan Uji T
Apabila T Hitung atau T Stat > T Tabel atau T Critical maka H0 ditolak dan H1 diterima
Berdasarkan hasil analisis statistik menggunakan program exel diketahui T Stat 13,1 dan
T Critical 2,77 maka hasilnya T Start = 13,1 > T Hitung 2,77 artinya uji hipotesis
diterima H0 ditolak dan H1 diterima maka biaya bahan baku berpengaruh terhadap laba
kotor.
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 HIPOTESIS

H0 : Tidak terdapat hubungan

yang signifikan antara Biaya
Bahan Baku dengan Laba
Kotor.

Ha = Terdapat hubungan yang

signifikan antara Biaya Bahan
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 KESIMPULAN

1. Biaya bahan baku di PT. Glostar Indonesia 2 dari tahun 2019-2021 diketahui tingkat tertinggi
biaya bahan baku terjadi pada tahun 2017 mencapai 1,634,000,000,000 sedangkan biaya bahan baku
terendah terjadi pada tahun 2020 yang hanya mencapai 1,055,600,000,000.
2. Laba kotor di PT. Glostar Indonesia 2 dari tahun 2019-2021 diketahui tingkat tertinggi laba kotor
terjadi pada tahun 2017 mencapai 546,000,000,000 sedangkan laba kotor terendah terjadi pada tahun
2020 yang hanya mencapai 344,400,000,000.
3. Berdasarkan hasil pengujian hipotesis dengan menggunakan uji t-hitung yang dibandingkan dengan
t-tabel dimana t-hitung diperoleh sebesar 13,16 sedangkan t-tabel sebesar 2,77. Nilai ini menunjukkan
bahwa nilai t-hitung lebih besar dibandingkan dengan t-tabel. Hasil penelitian ini menolak hipotesis
H0 dan menerima hipotesis Ha, artinya penelitian ini menyimpulkan bahwa terdapat pengaruh biaya
bahan baku terhadap laba kotor di PT. Glostar Indonesia 2 pada tahun 2017-2021, karena nilai t-
hitung> t-tabel (13,16 > 2,77).
SARAN
BAGI PIHAK PERUSAHAAN BAGI PENELITI SELANJUTNYA

a. Diharapkan PT. Glostar Indonesia 2 a. Diharapkan dapat menambah

untuk senantiasa memperhatikan variabel serta faktor lain yang dapat
biaya bahan baku yang dikeluarkan berpengaruh terhadap laba perusahaan.
dan disesuaikan dengan harga jual b. Diharapkan dalam pengambilan
yang telah ditetapkan agar sampel lebih banyak serta rentang
mendapatkan laba yang maksimal. waktu penelitian lebih panjang.
b. Diharapkan untuk PT. Glostar
Indonesia 2 lebih efektif dan efisien
dalam penyusunan laporan keuangan.
.
 Business Plan

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