PENGARUH BIAYA BAHAN BAKU, TENAGA KERJA LANGSUNG, DAN BIAYA OVERHEAD PABRIK TERHADAP HARGA JUAL PADA PT GIRINDO KUROPLAST

Abstract

Neni Andrayani. The Influence of Raw Material Costs, Direct Labor Costs, and Factory Overhead Costs on Selling Price at the Plastic Manufacturing Company PT. Girindo Kuroplast (2026). Undergraduate Thesis. Bekasi: Universitas Panca Sakti Bekasi, 2026. This study aims to determine and analyze the partial influence of raw material costs, direct labor costs, and factory overhead costs on the selling price, as well as the simultaneous influence of these three variables on the selling price at PT. Girindo Kuroplast during the 2021–2024 period. The study employs a quantitative approach with an associative design. Secondary data—consisting of monthly production cost and selling price recapitulations over a 48-month period—were used. Data analysis was conducted using multiple linear regression with the aid of SPSS version 26 software. The results indicate that the three variables simultaneously influence the selling price. Based on classical assumption tests, the data met all required assumptions. The normality test using the One-Sample Kolmogorov-Smirnov method yielded an Asymp. Sig. (2-tailed) value of 0.096 (> 0.05), indicating a normal data distribution. The multicollinearity test showed Tolerance and VIF values for each variable within acceptable limits, indicating the absence of multicollinearity. The heteroscedasticity test via scatterplot revealed no specific pattern, meaning the model is free from heteroscedasticity. Meanwhile, the autocorrelation test resulted in a Durbin-Watson value of 1.756—falling within the -2 to +2 range— indicating no autocorrelation in the regression model used. Keywords: raw material costs, direct labor costs, factory overhead costs, selling price.