S PEA 1002939 Table of content
Vany Wibowo Rahkmat, 2014
Pengaruh efisiensi biaya produksi terhadap profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu
DAFTAR ISI
LEMBAR PENGESAHAN
PERNYATAAN KEASLIAN SKRIPSI
HAK CIPTA
ABSTRAK
ABSTRACT
KATA PENGANTAR .............................................. Error! Bookmark not defined.
UCAPAN TERIMAKASIH....................................Error! Bookmark not defined.i
DAFTAR ISI .......................................................................................................... v
DAFTAR GAMBAR ............................................................................................ iv
DAFTAR TABEL ................................................................................................. x
DAFTAR LAMPIRAN ........................................................................................ xi
BAB I PENDAHULUAN ...................................................................................... 1
1.1 Latar Belakang ............................................................................................ 1
1.2 Rumusan Masalah ....................................................................................... 9
1.3 Maksud Dan Tujuan Penelitian ................................................................. 9
1.4 Kegunaan Penelitian ................................................................................. 10
1.4.1 Keguanaan Teoritis ............................................................................ 10
1.4.2 Kegunaan Empiris .............................................................................. 11
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Vany Wibowo Rahkmat, 2014
Pengaruh efisiensi biaya produksi terhadap profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu
BAB II TINJAUAN PUSTAKA......................................................................... 12
2.1 Kajian Pustaka .......................................................................................... 12
2.1.1 Biaya Produksi ..................................................................................... 12
2.1.1.1 Pengertian Biaya............................................................................ 12
2.1.1.2 Klasifikasi Biaya ............................................................................ 13
2.1.1.3 Kegunaan Biaya bagi Manajemen ............................................... 15
2.1.1.4 Biaya Produksi ............................................................................... 16
2.1.1.5 Elemen Biaya Produksi ................................................................. 16
2.1.1.6 Biaya Produksi Perkebunan ......................................................... 17
2.1.1.7 Pengertian Anggaran .................................................................... 20
2.1.1.8 Anggaran Produksi ....................................................................... 20
2.1.1.9 Efisiensi Biaya Produksi ............................................................... 21
2.1.1.10 Rumusan Pengukuran Efisiensi Biaya Produksi ...................... 22
2.1.2 Laba (Profit) ......................................................................................... 23
2.1.3 Profitabilitas......................................................................................... 24
2.1.4 Rasio Profitabilitas .............................................................................. 26
2.1.4.1 Gross Profit Margin ...................................................................... 26
2.1.4.2 Operating Profit Margin ............................................................... 26
2.1.4.3 Net Profit Margin .......................................................................... 27
2.1.4.4 Earning Per Share ......................................................................... 27
2.1.4.5 Return On Assets ........................................................................... 27
2.1.4.6 Return On Equity .......................................................................... 28
vi
Vany Wibowo Rahkmat, 2014
Pengaruh efisiensi biaya produksi terhadap profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu
2.2 Penelitian Terdahulu ................................................................................. 28
2.3 Kerangka Pemikiran ................................................................................. 32
2.4 Hipotesis ..................................................................................................... 34
BAB III METODE PENELITIAN .................................................................... 35
3.1 Objek Penelitian ........................................................................................ 35
3.2 Metode Penelitian ...................................................................................... 35
3.3 Definisi dan Operasional Variabel ........................................................... 35
3.4 Populasi dan Sampel Penelitian ............................................................... 37
3.4.1 Populasi ................................................................................................ 37
3.4.2 Sampel Penelitian ................................................................................ 39
3.5 Sumber dan Teknik Pengumpulan Data ................................................. 40
3.6 Teknik Analisis Data dan Pengujian Hipotesis ...................................... 40
3.6.1 Hipotesis Statistik ............................................................................... 41
3.6.2 Uji Asumsi Klasik ............................................................................... 41
3.6.3 Pengujian Hipotesis ............................................................................ 44
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ................................... 46
4.1 Hasil penelitian .......................................................................................... 46
4.1.1 Tinjauan Umum Tentang Subjek Penelitian.................................... 46
4.1.1.1 Profil PTPN ................................................................................... 46
4.1.1.2 Visi dan Misi .................................................................................. 47
vii
Vany Wibowo Rahkmat, 2014
Pengaruh efisiensi biaya produksi terhadap profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu
4.1.1.3 Sejarah ........................................................................................... 48
4.1.1.4 Komoditi ........................................................................................ 50
4.1.2 Deskripsi Biaya Produksi Perkebunan Teh ..................................... 50
4.1.3 Deskripsi Anggaran Biaya Produksi ................................................. 53
4.1.4 Deskripsi Data Efisiensi Biaya Produksi .......................................... 53
4.1.5 Deskripsi Data Tingkat Profitabilitas Kebun .................................. 55
4.1.6 Pengujian Hipotesis ............................................................................ 56
4.1.7.1 Uji Asumsi Klasik .......................................................................... 57
4.1.7.2 Analisis Koefisien Determinasi ..................................................... 60
4.1.7.3 Analisis Regresi Linier Sederhana ............................................... 61
4.2 Pembahasan ............................................................................................... 63
BAB V KESIMPULAN DAN SARAN .............................................................. 65
5.1 Kesimpulan ................................................................................................ 65
5.2 Saran ........................................................................................................... 66
DAFTAR PUSTAKA .......................................................................................... 68
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Vany Wibowo Rahkmat, 2014
Pengaruh efisiensi biaya produksi terhadap profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran ...........................................................................34
Gambar 4.1 Capaian Efisiensi Biaya Produksi Kebun Tiap Semester...................54
Gambar 4.2 Capaian gpm Kebun Tiap Semester ...................................................55
Gambar 4.3 Scatterplot...........................................................................................68
ix
Vany Wibowo Rahkmat, 2014
Pengaruh efisiensi biaya produksi terhadap profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu
DAFTAR TABEL
Tabel 1.1
Laporan Anggaran dan Realisasi Biaya Produksi Komoditi Teh
tahun 2009 ......................................................................................... 4
Tabel 1.2
Total Penjualan PT. Perkebunan Nusantara VIII 3 Tahun
Terakhir ............................................................................................ 5
Tabel 2.1
Penelitian Terdahulu ....................................................................... 28
Tabel 3.1
Operasionalisasi Variabel ............................................................... 36
Tabel 3.2
Daftar Kebun yang memproduksi teh di PT. Perkebunan Nusantara
VIII ................................................................................................. 38
Tabel 4.1
Hasil Uji Kolmogorov-Smirnov Test .............................................. 57
Tabel 4.2
Hasil Uji Multikoloniaritas ............................................................. 58
Tabel 4.3
Interpretasi Hasil Uji Autokorelasi ................................................. 59
Tabel 4.4
Hasil Uji Regresi (Koefisien Determinasi) .................................... 61
Tabel 4.5
Hasil Uji Regresi (Koefisien Regresi) ........................................... 62
x
Vany Wibowo Rahkmat, 2014
Pengaruh efisiensi biaya produksi terhadap profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu
DAFTAR LAMPIRAN
Lampiran A
Surat dan Formulir
Lampiran B
Daftar Kebun Komoditi Teh
Lampiran C
Hasil Penelitian
xi
Vany Wibowo Rahkmat, 2014
Pengaruh efisiensi biaya produksi terhadap profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu
Pengaruh efisiensi biaya produksi terhadap profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu
DAFTAR ISI
LEMBAR PENGESAHAN
PERNYATAAN KEASLIAN SKRIPSI
HAK CIPTA
ABSTRAK
ABSTRACT
KATA PENGANTAR .............................................. Error! Bookmark not defined.
UCAPAN TERIMAKASIH....................................Error! Bookmark not defined.i
DAFTAR ISI .......................................................................................................... v
DAFTAR GAMBAR ............................................................................................ iv
DAFTAR TABEL ................................................................................................. x
DAFTAR LAMPIRAN ........................................................................................ xi
BAB I PENDAHULUAN ...................................................................................... 1
1.1 Latar Belakang ............................................................................................ 1
1.2 Rumusan Masalah ....................................................................................... 9
1.3 Maksud Dan Tujuan Penelitian ................................................................. 9
1.4 Kegunaan Penelitian ................................................................................. 10
1.4.1 Keguanaan Teoritis ............................................................................ 10
1.4.2 Kegunaan Empiris .............................................................................. 11
v
Vany Wibowo Rahkmat, 2014
Pengaruh efisiensi biaya produksi terhadap profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu
BAB II TINJAUAN PUSTAKA......................................................................... 12
2.1 Kajian Pustaka .......................................................................................... 12
2.1.1 Biaya Produksi ..................................................................................... 12
2.1.1.1 Pengertian Biaya............................................................................ 12
2.1.1.2 Klasifikasi Biaya ............................................................................ 13
2.1.1.3 Kegunaan Biaya bagi Manajemen ............................................... 15
2.1.1.4 Biaya Produksi ............................................................................... 16
2.1.1.5 Elemen Biaya Produksi ................................................................. 16
2.1.1.6 Biaya Produksi Perkebunan ......................................................... 17
2.1.1.7 Pengertian Anggaran .................................................................... 20
2.1.1.8 Anggaran Produksi ....................................................................... 20
2.1.1.9 Efisiensi Biaya Produksi ............................................................... 21
2.1.1.10 Rumusan Pengukuran Efisiensi Biaya Produksi ...................... 22
2.1.2 Laba (Profit) ......................................................................................... 23
2.1.3 Profitabilitas......................................................................................... 24
2.1.4 Rasio Profitabilitas .............................................................................. 26
2.1.4.1 Gross Profit Margin ...................................................................... 26
2.1.4.2 Operating Profit Margin ............................................................... 26
2.1.4.3 Net Profit Margin .......................................................................... 27
2.1.4.4 Earning Per Share ......................................................................... 27
2.1.4.5 Return On Assets ........................................................................... 27
2.1.4.6 Return On Equity .......................................................................... 28
vi
Vany Wibowo Rahkmat, 2014
Pengaruh efisiensi biaya produksi terhadap profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu
2.2 Penelitian Terdahulu ................................................................................. 28
2.3 Kerangka Pemikiran ................................................................................. 32
2.4 Hipotesis ..................................................................................................... 34
BAB III METODE PENELITIAN .................................................................... 35
3.1 Objek Penelitian ........................................................................................ 35
3.2 Metode Penelitian ...................................................................................... 35
3.3 Definisi dan Operasional Variabel ........................................................... 35
3.4 Populasi dan Sampel Penelitian ............................................................... 37
3.4.1 Populasi ................................................................................................ 37
3.4.2 Sampel Penelitian ................................................................................ 39
3.5 Sumber dan Teknik Pengumpulan Data ................................................. 40
3.6 Teknik Analisis Data dan Pengujian Hipotesis ...................................... 40
3.6.1 Hipotesis Statistik ............................................................................... 41
3.6.2 Uji Asumsi Klasik ............................................................................... 41
3.6.3 Pengujian Hipotesis ............................................................................ 44
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ................................... 46
4.1 Hasil penelitian .......................................................................................... 46
4.1.1 Tinjauan Umum Tentang Subjek Penelitian.................................... 46
4.1.1.1 Profil PTPN ................................................................................... 46
4.1.1.2 Visi dan Misi .................................................................................. 47
vii
Vany Wibowo Rahkmat, 2014
Pengaruh efisiensi biaya produksi terhadap profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu
4.1.1.3 Sejarah ........................................................................................... 48
4.1.1.4 Komoditi ........................................................................................ 50
4.1.2 Deskripsi Biaya Produksi Perkebunan Teh ..................................... 50
4.1.3 Deskripsi Anggaran Biaya Produksi ................................................. 53
4.1.4 Deskripsi Data Efisiensi Biaya Produksi .......................................... 53
4.1.5 Deskripsi Data Tingkat Profitabilitas Kebun .................................. 55
4.1.6 Pengujian Hipotesis ............................................................................ 56
4.1.7.1 Uji Asumsi Klasik .......................................................................... 57
4.1.7.2 Analisis Koefisien Determinasi ..................................................... 60
4.1.7.3 Analisis Regresi Linier Sederhana ............................................... 61
4.2 Pembahasan ............................................................................................... 63
BAB V KESIMPULAN DAN SARAN .............................................................. 65
5.1 Kesimpulan ................................................................................................ 65
5.2 Saran ........................................................................................................... 66
DAFTAR PUSTAKA .......................................................................................... 68
viii
Vany Wibowo Rahkmat, 2014
Pengaruh efisiensi biaya produksi terhadap profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran ...........................................................................34
Gambar 4.1 Capaian Efisiensi Biaya Produksi Kebun Tiap Semester...................54
Gambar 4.2 Capaian gpm Kebun Tiap Semester ...................................................55
Gambar 4.3 Scatterplot...........................................................................................68
ix
Vany Wibowo Rahkmat, 2014
Pengaruh efisiensi biaya produksi terhadap profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu
DAFTAR TABEL
Tabel 1.1
Laporan Anggaran dan Realisasi Biaya Produksi Komoditi Teh
tahun 2009 ......................................................................................... 4
Tabel 1.2
Total Penjualan PT. Perkebunan Nusantara VIII 3 Tahun
Terakhir ............................................................................................ 5
Tabel 2.1
Penelitian Terdahulu ....................................................................... 28
Tabel 3.1
Operasionalisasi Variabel ............................................................... 36
Tabel 3.2
Daftar Kebun yang memproduksi teh di PT. Perkebunan Nusantara
VIII ................................................................................................. 38
Tabel 4.1
Hasil Uji Kolmogorov-Smirnov Test .............................................. 57
Tabel 4.2
Hasil Uji Multikoloniaritas ............................................................. 58
Tabel 4.3
Interpretasi Hasil Uji Autokorelasi ................................................. 59
Tabel 4.4
Hasil Uji Regresi (Koefisien Determinasi) .................................... 61
Tabel 4.5
Hasil Uji Regresi (Koefisien Regresi) ........................................... 62
x
Vany Wibowo Rahkmat, 2014
Pengaruh efisiensi biaya produksi terhadap profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu
DAFTAR LAMPIRAN
Lampiran A
Surat dan Formulir
Lampiran B
Daftar Kebun Komoditi Teh
Lampiran C
Hasil Penelitian
xi
Vany Wibowo Rahkmat, 2014
Pengaruh efisiensi biaya produksi terhadap profitabilitas
Universitas Pendidikan Indonesia | repository.upi.edu