ANALYSIS OF THE EFFECT OF LABOR COST INVENTORY, OPERATING COST AND PROMOTION COST ON NET PROFIT AT CV ORANGE IT IN BALIKPAPAN

Abstract

This study aims to determine the influence of Merchandise, Labor Costs, Operating Costs and promotion Costs simultaneously to Net Profit of CV Orange IT Balikpapan and to know which of the Merchandise, Labor Costs, Operating Costs and Promotion Costs partially have a dominant influence on the Net Profit of CV Orange IT Balikpapan. The variable used is Net Profit as the dependent variable, while the independent variablData analysis was done by using multiple linear regression model, classical assumption method that is multicollinearity test, heteroscedasticity test and autocorrelation test, and hypothesis test by using F test and t test.

Based on the result of the research at F test, it is obtained Fcount > Ftable (25,578 > 6,09) at significance level 5% (0,012 < 0,05), indicating that Merchandise, Labor Costs Operating Costs and Promotion Costs simultaneously have significant Net Profit of CV Orange IT Balikpapan. In t test, Promotion has the largest t count value compared with other independent variables, where the t_count value is 6,092 > t_table of 2,35336 with the significance level of 5% (0,009 < 0.05), it means the variable Promotion Costs partially has influence dominant and significant to the net profit of CV Orange IT Balikpapan