Pratama, Fickri Firlana (2022) PENGARUH BIAYA PRODUKSI, BIAYA PENJUALAN TERHADAP PENJUALAN BERSIH (STUDI KASUS PERUSAHAAN INDUSTRI MANUFAKTUR SEKTOR BARANG KONSUMSI SUB FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 – 2021). Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
The purpose of this study is to determine the partial and simultaneous effect of production costs and selling costs on net sales of pharmaceutical companies listed on the Indonesia Stock Exchange in 2017-2021. This research is a quantitative research. The research sample using purposive sampling method with a total of 30 samples. The data analysis technique of this research uses the classical assumption test method, multiple linear regression analysis, and hypothesis testing. The results of the partial test value of production costs t count 3,064 > t table 2,052, significance 0,005 <0,05. Partial test value of selling cost t count 4.814 < t table 2.052 significance 0.000 <0.05. Simultaneously the calculated F value is 202.348 > F table 3.34, the significance is 0.000 <0.05. The conclusion of the analysis shows that production costs and sales costs partially and significantly affect net sales. Production costs and sales costs simultaneously have a significant and significant effect on net sales.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Production Costs, Sales Costs, Net Sales. |
| Subjects: | Accounting > Cost Accounting Accounting > Cost Accounting |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 05 Feb 2024 04:02 |
| Last Modified: | 05 Feb 2024 04:02 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2279 |
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