PENGARUH BIAYA OPERASIONAL, STRUKTUR MODAL DAN BIAYA TENAGA KERJA LANGSUNG TERHADAP PROFITABILITAS PADA PT. TOR GANDA CABANG MABAR MEDAN

Abstract

Every company including PT. TOR GANDA of the Mabar Medan Branch is not free from problems that affect the increase or decrease in profit. Every company tries to get the maximum profit. The profit earned by the company will affect the survival of the company. The purpose of this study was to determine the effect of operational costs, capital structure and direct labor costs on profitability at the company PT. TOR GANDA of the Mabar Medan Branch. The type of research used in this research is descriptive research. The results obtained in this study indicate that simultaneously operating costs, capital structure and labor costs directly affect the profitability of PT. TOR GANDA of the Mabar Medan Branch with a significance level of 0.000. Partially, operational costs have no significant effect on profitability with a significance value greater than 0.05. While the capital structure and direct labor costs have a significant effect on profitability with a smaller significance value of 0.05. The value of Adjusted R Square is 0.668, which means that 66.8% of the factors that influence profitability can be explained by independent variables, while the remaining 33.2% is explained by other factors not examined in this study.