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

Abstract

PT Mustika Ratu Tbk is a Company that covers the manufacturing, trading and distributionof traditional herbal medicine and cosmetics as well as healthy drinks, and other related businessactivities. The same problem always faced from year to year is the high production cost incurredalthough the gained profit also increased but the increase of gross profit is not as big as theincrease of production cost. This could be due to a lack of discretion in cost control. Companiesshould be able to focus the emphasis on costs so that the maximum profit earned. To producequality 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 willultimately lead to a cost that high.Based on the background of this study aims to determine the level of increase or decrease indirect material costs, and direct labor costs to operating income at PT. Mustika Ratu, Tbk. Thewriter took sample of 32 sample that is quarter financial report during period 2008-2015, withresearch for 8 (eight) year.The results showed that simultaneously variable cost of direct raw materials, and directlabor costs, costs have a negative and significant effect on operating income at PT. Mustika RatuTbk which means if the Cost of Direct Raw Materials, Direct Labor Cost and increase then ProfitEnterprises will also decrease.Keywords: Direct Raw Material Cost (BBBL), Labor Cost Direct (BTKL),Operating Income.