THE EFFECT OF RAW MATERIAL PURCHASE COSTS AND LABOR COSTS ON OPERATIONAL PROFITS OF KEDAI SADJIWA BANTEN
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Abstract
This research was employed using a quantitative method. The main objective of the research
is has a purpose to analyze the budget for purchasing raw materials and the budget for labor
on operating profits at Kedai Sadjiwa. The data of the research were important information
sourced from companies and staff who work at Kedai Sadjiwa. The data comes from
collection methods which on the job training, observations, and literature studies. The data
used is the financial report of Kedai Sadjiwa for the 2016-2020 period. The data is processed
using the IBM SPSS statistics subscription version 26.0. The data analysis were used are the
classical assumption test in the form of normality test, multicollinearity test,
heteroscedasticity test, autocorrelation test, multiple linear regression analysis, coefficient
of determination hypothesis test, f test and t test. The results of the research found that
segmentally the cost of purchasing raw materials had a significant impact on operating profit
with a significance of 0.022 <0.05. Labor costs have a significant effect on operating profit
with a significance of 0.013 < 0.05. It is known that the raw material purchase budget and
the labor budget simultaneously have a significant impact on operating profit with a
significance of 0.026 < 0.05.
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