Pengaruh Biaya Bahan Baku Langsung dan Biaya Tenaga Kerja Langsung Terhadap Laba Usaha Pada PT. Mustika Ratu, Tbk

Wirda Nursanti, Rosalina Dinda Ayu Setyorini


PT Mustika Ratu Tbk is a Company that covers the manufacturing, trading and distribution
of traditional herbal medicine and cosmetics as well as healthy drinks, and other related business
activities. The same problem always faced from year to year is the high production cost incurred
although the gained profit also increased but the increase of gross profit is not as big as the
increase of production cost. This could be due to a lack of discretion in cost control. Companies
should be able to focus the emphasis on costs so that the maximum profit earned. To produce
quality products, many things to be considered, including quality raw materials, quality labor,
equipment or quality machines to support quality processing, so that all these elements will
ultimately lead to a cost that high.
Based on the background of this study aims to determine the level of increase or decrease in
direct material costs, and direct labor costs to operating income at PT. Mustika Ratu, Tbk. The
writer took sample of 32 sample that is quarter financial report during period 2008-2015, with
research for 8 (eight) year.
The results showed that simultaneously variable cost of direct raw materials, and direct
labor costs, costs have a negative and significant effect on operating income at PT. Mustika Ratu
Tbk which means if the Cost of Direct Raw Materials, Direct Labor Cost and increase then Profit
Enterprises will also decrease.
Keywords: Direct Raw Material Cost (BBBL), Labor Cost Direct (BTKL),Operating Income.

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