PENGARUH PENETAPAN HARGA JUAL TERHADAP PENJUALAN PADA PT. XYZ GARMENT INDUSTRY
Keywords:
Cost of Production, Selling Price, and SalesAbstract
The Influence of Selling Price Pricing On Sales At PT. XYZ Garment Industry. This study aims to determine: (1) the influence of selling price determination on sales at PT. XYZ Garment Industry. Variables used in this study are selling price (X) and sales
(Y). Sample used in this research is report of production cost from year 2012-2022 counted 36 sample. The analysis used is Multiple Linear Regression Analysis. The analysis used to see the extent to which the data influence partially or simultaneously, the test results partially states that thitung> ttable (68.860> 2.034), means H0 rejected Ha accepted. While the test results simultaneously state that Fcount> Ftable (2320,740> 3,28), means Ha accepted H0 rejected, which means simultaneously Cost of Production and Sales Price significantly influence Sales at PT. XYZ Garment Industry. Based on the results of the analysis shows that the variable cost of production and selling prices have an influence on sales of 99.2%, and the rest of 0.8% influenced from factors not examined in this study by the author.
Downloads
References
Aryani, Dwi Septa. 2011. Manajemen Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia. Jurnal Ekonomi dan Informasi Akuntansi, Vol.1 No.2, Mei 2011
Batubara, Azmiani, Rahmat Hidayat. 2016. Pengaruh Penetapan Harga Jual dan Promosi Terhadap Tingkat Penjualan pada PSA Mihin Lanka Airlines. Jurnal Ilman. Volume 4 No.1. STIM Sukma. Medan
Fahmi, Irham. Analisis Laporan Keuangan. Bandung. Alfabeta.
Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program IBM SPSS 21Update PLS Regresi, Semarang : Badan Penerbit Universitas Diponegoro.
Indratno, Albertus. 2013. Prinsip-Prinsip Dasar Akuntansi, Jakarta : Dunia Cerdas. Latan, Hengky. 2013. Analisis Multivariate Teknik dan Aplikasi Menggunakan Program
IBM SPSS 20.0, Bandung : Alfabeta.
Sugiyono. 2016. Metode Penelitian Kuantitatif, Kualitatif dan R&D, Bandung. Alfabeta Sujarweni, V. Wiratna. 2015. Akuntansi Manajemen, Yogyakarta : Pustaka Baru Press. Sujarweni, V. Wiratna. 2015. Akuntansi Biaya, Yogyakarta : Pustaka Baru Press.
Swastha, Basu. 2017. Manajemen Penjualan, Yogyakarta : BPFE. Universitas Gajah Mada
