PENGARUH BIAYA PRODUKSI DAN JUMLAH PENJUALAN TERHADAP KEUNTUNGAN DI CV DEVINA LIVING DENPASAR

  • I Wayan Astawa Dosen
  • I Gede Bayu Kurniawan
Keywords: Production Cost, Total Sales, Profit

Abstract

ABSTRACT
The tittle research is Influence of Production Cost and Total Sales to Profit at CV. Devina Living
Denpasar. Costs arising from the acquisition or processing of a product or service will affect the
selling price of the product concerned. The selling price of the product or service will affect the
amount of sales of the product or service in question. The ability of companies in determining the
right cost of production will affect the rate of profit earned, the greater the amount of sales
obtained the greater the profits. The purpose of this study is to determine the effect of production
costs and the amount of sales on profits in the CV. Devina Living Denpasar. Sources of data
used are primary and secondary data. Data in analysis by using computer program SPSS for
Windows ver 22. Methods of data collection in this study using interviewing techniques and
documentation studies, by recording documents - documents owned CV. Devina Living. Data
analysis technique using multiple regression analysis. The results obtained from the statistical
analysis showed that the magnitude of the effect of production costs and the amount of sales on
profits in the CV. Devina Living is 88.5%, by testing the hypothesis using t-test, with the result
that variable of production cost (X1) have significant effect with t-result equal to -3,077 and sig
0,005 to variable of profit (Y) and variable of sales amount (X2 ) had significant effect with tresult of 5,284 and sig 0,000 toward profit variable (Y).

Published
2020-09-18