Akuntansi Persediaan Dan Pengaruhnya Terhadap Laba Perusahaan Pada PT. Indo-Sino Agrochemical

Akuntansi Persediaan Dan Pengaruhnya Terhadap Laba Perusahaan Pada PT. Indo-Sino Agrochemical

• By Adawia, Popon Rabia , Ayu Azizah, Anjar Nopriyanto;
• Jurnal Nasional Terakreditasi
• 338
• 196-201

This study aims to determine how the effect of raw material inventory on gross profit of the company. The analytical methods used  by the authors are Simple Linear  Regression  Analysis,  Simple Correlation Coefficient Analysis, Determination Coefficient Analysis and Correlation Coefficient Tested Test (t test). Then from the results of research on the relationship between the two variables, the results obtained as follows: (1) The  relationship  between  raw  material  inventory  (variable  X) and gross profit (variable Y) is formulated Y = 0.3601 + 1.9540X. From the calculation result of simple correlation coefficient test obtained r = 0.9937. From the correlation coefficient table, the correlation coefficient between 0.80 to 0.1000 gives an indication that between raw material inventory  and gross profit there is a very strong and positive relationship. (2) From the calculation of coefficient of determination obtained value of 98.7%. This shows that the effect of raw material inventory to gross profit is 98.7%, while 1.3% is influenced by other factors. (3) From the calculation of significance test of correlation coefficient (t test) obtained value t-count= 21,6943 and value ttable  = 2,44691. (4) From data analysis, this research proved that raw material inventory and gross profit there is influence that is "Very Strong".

• Katakunci Raw materials inventory, Gross Profit, Financial Statement.
• URL http://ejournal.bsi.ac.id/ejurnal/index.php/perspektif/issue/view/295
• Penerbit LPPM BSI Jakarta, Jakarta DKI Jakarta

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