Analisis Perbandingan Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing dan Metode Variabel Costing Terhadap Penentuan Harga Jual Semen Pada PT. Indocement Tunggal Prakarsa Tbk

Abstract

This study aims to examine the Comparison of Full Costing Methods and Variable CostingMethods Against Selling Prices at PT. Indocement Tunggal Prakarsa Tbk using multiple linearregression analysis method. One of the conditions for conducting multiple linear regressionanalysis is to test the classical assumption. This is necessary so that the resulting regressionequation is BLUE (Best Linear Un] Estimator). In addition, to assess the goodness of fit of amodel, the coefficient of determination test, F test and t test are carried out. This study usesquarterly data from 2011 to 2018 for each research variable.The results showed that the Full Costing Method and the Variable Costing Methodsimultaneously had a positive and significant effect on the Selling Price with a Prob (F-statistic)value of 0.000000. Partially the Full Costing Method has a positive and significant effect with a tstatistic value of 3.125704 and a probability value of 0.0040. The variable costing method has apositive and significant effect partially with a t-statistic value of 3.679014 and a probability valueof 0.0009. In addition, it is found that the adjusted R-squared value is 0.727031, this means that72.70% of the selling price determination factor can be determined from the two independentvariables. While the remaining 27.30% is influenced by other variables outside of research.Keywords: Full Costing Method, Variable Costing Method, Selling Price