HUBUNGAN BIAYA OVERHEAD PABRIK DAN HARGA POKOK PRODUKSI BERBASIS ¬¬JOB ORDER COSTING
DOI:
https://doi.org/10.70248/jakpt.v4i1.4486Abstract
Penelitian ini bertujuan untuk menganalisis hubungan biaya overhead pabrik (BOP) dengan harga pokok produksi (HPP) pada sales order produk Excavator 200 serta mendeskripsikan pola perubahan BOP antarperiode berdasarkan konsep perilaku biaya. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis deskriptif dan verifikatif. Data penelitian berupa data sekunder dari laporan biaya produksi PT Pindad Divisi Manufaktur Rekayasa Industri periode 2021–2024 yang mencakup 23 sales order dan dianalisis menggunakan regresi linear sederhana dengan bantuan IBM SPSS Statistics 26. Hasil penelitian menunjukkan bahwa BOP dan HPP memiliki hubungan positif dan signifikan, dengan koefisien regresi sebesar 0,410, nilai t sebesar 4,451, dan signifikansi <0,001. Nilai koefisien determinasi (R²) sebesar 0,485 menunjukkan bahwa BOP menjelaskan 48,5% variasi HPP dalam model. Analisis deskriptif menunjukkan bahwa BOP per unit berfluktuasi antarperiode dan tidak selalu bergerak searah dengan volume produksi, sedangkan HPP per unit juga mengalami perubahan yang tidak sepenuhnya mengikuti pola BOP. Simpulan penelitian menunjukkan bahwa BOP berhubungan positif dan signifikan dengan HPP pada data sales order yang diteliti, tetapi hubungan tersebut merupakan hubungan dalam model bivariat dan tidak menjelaskan seluruh pembentukan HPP
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