PENGARUH BIAYA PRODUKSI,VOLUME PENJUALAN TERHADAP LABA PERUSAHAAN (STUDY PADA CV.TUNIK PUTRI, SURABAYA)
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Institusion
Universitas Bhayangkara Surabaya
Author
Nastiti, Gema Ade Lupita
Subject
Cost Accounting
Datestamp
2020-09-21 02:53:20
Abstract :
The purpose of this study is to determine the effect of production costs and sales volume on company profits, and to find out which variables are more dominantly affecting company profits. This research is a quantitative study, using a case study and field approach. The population in this study is the financial statements of CV. Putri Tunik. The sample in this study is a report on sales in the form of production costs, sales volume, and company profits in 2015-2018, namely with a total of 48 samples. Data analysis techniques used in this research are multiple regression analysis techniques. The results of hypothesis testing into this study indicate that production costs in a positive way do not have a positive and insignificant effect on corporate earnings, sales volume in a positive and significant effect on company profits. Production costs and marketing costs simultaneously have a significant and significant effect on company profits, besides that if research results are obtained, sales volume has a dominant effect on Profit CV. Tunik Putri.
The purpose of this study is to determine the effect of production costs and sales volume on company profits, and to find out which variables are more dominantly affecting company profits. This research is a quantitative study, using a case study and field approach. The population in this study is the financial statements of CV. Putri Tunik. The sample in this study is a report on sales in the form of production costs, sales volume, and company profits in 2015-2018, namely with a total of 48 samples. Data analysis techniques used in this research are multiple regression analysis techniques. The results of hypothesis testing into this study indicate that production costs in a positive way do not have a positive and insignificant effect on corporate earnings, sales volume in a positive and significant effect on company profits. Production costs and marketing costs simultaneously have a significant and significant effect on company profits, besides that if research results are obtained, sales volume has a dominant effect on Profit CV. Tunik Putri.
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