DAFTAR ISI

Halaman

ABSTRAK ....................................................................................................i

KATA PENGANTAR ................................................................................iii

DAFTAR ISI .................................................................................................v

DAFTAR LAMPIRAN..............................................................................vii

BAB I PENDAHULUAN..................................................................1

1.1 Latar Belakang Masalah ..................................................1

1.2 Rumusan Masalah ............................................................4
1.3 Maksud dan Tujuan Penelitian .........................................5
1.4 Kegunaan Penelitian .........................................................5
1.5 Ruang Lingkup dan Keterbatasan Penelitian ...................5

BAB II TINJAUAN PUSTAKA dan Rumusan Hipotesis ..............7

2.1 Anggaran ..........................................................................7

2.1.1 Pengertian Anggaran ...............................................7
2.1.2 Fungsi Anggaran......................................................9
2.1.3 Kegunaan Anggaran...............................................11
2.1.4 Keunggulan Anggaran...........................................12
2.1.5 Jenis-jenis Anggaran..............................................14
2.1.6 Prosedur Penyusunan Anggaran Produksi.......18
2.2 Pengendalian...................................................................20
2.2.1 Pengertian Pengendalian........................................20
2.2.2 Jenis-jenis Pengendalian........................................21
2.2.3 Tujuan Pengendalian Biaya Produksi....................23
2.3 Biaya...............................................................................23
2.3.1 Pengertian Biaya ...................................................23
2.3.2 Pengertian Biaya Produksi....................................24
2.4 Anggaran Biaya Produksi……………………... ………25
2.4.1 Anggaran Biaya Bahan Baku.......................……..26
2.4.2 Anggaran Biaya Tenaga Kerja Langsung.………..27
2.4.3 Anggaran Biaya Overhead Pabrik…….....……….28
2.5 Pengaruh Anggaran Biaya Produksi Terhadap Pengendalian
Biaya Produksi…………........................………………30
2.6 Rumusan Hipotesis………………..……...…….……….31

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BAB III METODE PENELITIAN ……………………………….32

3.1 Rancangan Penelitian .....................................................32

3.2 Populasi dan Sampel ......................................................33
3.3 Instrumen Penelitian .......................................................33
3.4 Pengumpulan Data .........................................................34
3.5 Analisis Data ...................................................................34
3.5.1 Analisis Korelasi....................................................34
3.5.2 Analisis Regresi.....................................................35
3.5.3 Uji Hipotesis..........................................................36
3.5.4 Analisis Koefisien Determinasi.............................37

BAB IV PEMBAHASAN HASIL DAN PENELITIAN.………....38

4.1 Proses Penyusunan anggaran biaya produksi …...……..38

4.1.1 Proses penyusunan anggaran biaya bahan baku....40
4.1.2 Proses penyusunan anggaran biaya tenaga kerja...43
4.1.3 Proses penyusunan anggaran biaya overead
pabrik.....................................................................47
4.2 Pengendalian biaya Produksi .........................................50
4.2.1 Pengendalian biaya bahan baku.............................51
4.2.2 Pengendalian biaya tenaga kerja............................52
4.2.3 Pengendalian biaya overead pabrik......................53
4.3 Pengaruh anggaran biaya produksi terhadap pengendalian
biaya produksi ...............................................................53
4.4 Pengujian hipótesis………… ..………………………...56
4.4.1 Koefisien Korelasi.................................................57
4.4.2 Uji hipotesis...........................................................58
4.4.3 Analisis koefisien korelasi.....................................59

BAB V KESIMPULAN DAN SARAN……….………..………....60

5.1 Kesimpulan ………......…………………………….......60

5.2 Saran…………………………………………….....…...61

Daftar Pustaka…………………………………………………………..…62

Biodata………………………………………………………………….......86

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 DAFTAR TABEL

Tabel Halaman

3.1 Ukuran Koefisien Korelasi ..........................................................35

4.1 Data Laporan PenjualanWire Rope .............................................39

4.2 Perbandingan anggaran dan realisasi Wire Rope ……..............41

4.3 Perbandingan anggaran dan realisasi biaya bahan baku ..............41

4.4 Perbandingan anggaran dan realisasi biaya tenaga kerja ............45

4.5 Perbandinngan anggaran dan realisasi biaya overhead pabrik ....48

4.6 Perbandingan anggaran dan realisasi pengendalian biaya bahan

baku ............................................................................................52

4.7 Perbandingan anggaran dan realisasi pengendalian biaya tenaga

kerja ............................................................................................52

4.8 Perbandingan anggaran dan realisasi pengendalian biaya overhead

pabrik ...........................................................................................53

4.9 Perbandingan angagran dan realisasi biaya produksi ..................54

4.10 Perincian perhitungan person product moment variabel

X dan Y .......................................................................................57

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 DAFTAR LAMPIRAN

Lampiran Halaman

1. Struktur Organisasi.......................................................................64

2. Anggaran Biaya Produksi.............................................................65

3. Biaya Realisasi Produksi………………. ....................................66

4. Anggaran dan Realisasi Produksi.................................................64

5. Company Profile………………………. ....................................71

6. Pedoman Wawancara...................................................................77

7. Surat Keterangan…......................................................................81

8.Tabel Distribusi..……...................................................................84

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