Pengaruh Biaya Produksi Dan Harga Jual Terhadap Laba Penjualan Pada PT Shimano Batam
The purpose of this research is to determine the effect of production costs and selling prices on increasing sales profits at PT Shimano Batam. The sample used in this study is financial statements: (1). PT Shimano Batam financial statements before the period 2013 - 2017; (2). The financial statemen...
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Format: | Article |
Language: | Indonesian |
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Politeknik Caltex Riau
2019-05-01
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Series: | Jurnal Akuntansi Keuangan dan Bisnis |
Online Access: | http:////jurnal.pcr.ac.id/index.php/jakb/article/view/2412 |
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author | Baru Harahap |
author_facet | Baru Harahap |
author_sort | Baru Harahap |
collection | DOAJ |
description | The purpose of this research is to determine the effect of production costs and selling prices on increasing sales profits at PT Shimano Batam. The sample used in this study is financial statements: (1). PT Shimano Batam financial statements before the period 2013 - 2017; (2). The financial statements of PT Shimano Batam that were listed during the period 2013 - 2017; and (3). The financial statements have been audited as of December 31, 2013 - 2017. The results of this study have a significant effect on production costs and selling prices on increasing sales profits at PT Shimano Batam with significant values of 0,000 and 0,000 <0,05, respectively. While simultaneous production costs and selling prices have a significant effect on increasing sales profits at PT Shimano Batam with a significant value of 0,000 <0,05. |
first_indexed | 2024-04-13T03:08:20Z |
format | Article |
id | doaj.art-2ff97bf891ba4eb991428a761240c20a |
institution | Directory Open Access Journal |
issn | 2085-0751 2476-9460 |
language | Indonesian |
last_indexed | 2024-04-13T03:08:20Z |
publishDate | 2019-05-01 |
publisher | Politeknik Caltex Riau |
record_format | Article |
series | Jurnal Akuntansi Keuangan dan Bisnis |
spelling | doaj.art-2ff97bf891ba4eb991428a761240c20a2022-12-22T03:05:09ZindPoliteknik Caltex RiauJurnal Akuntansi Keuangan dan Bisnis2085-07512476-94602019-05-0112167742412Pengaruh Biaya Produksi Dan Harga Jual Terhadap Laba Penjualan Pada PT Shimano BatamBaru HarahapThe purpose of this research is to determine the effect of production costs and selling prices on increasing sales profits at PT Shimano Batam. The sample used in this study is financial statements: (1). PT Shimano Batam financial statements before the period 2013 - 2017; (2). The financial statements of PT Shimano Batam that were listed during the period 2013 - 2017; and (3). The financial statements have been audited as of December 31, 2013 - 2017. The results of this study have a significant effect on production costs and selling prices on increasing sales profits at PT Shimano Batam with significant values of 0,000 and 0,000 <0,05, respectively. While simultaneous production costs and selling prices have a significant effect on increasing sales profits at PT Shimano Batam with a significant value of 0,000 <0,05.//jurnal.pcr.ac.id/index.php/jakb/article/view/2412 |
spellingShingle | Baru Harahap Pengaruh Biaya Produksi Dan Harga Jual Terhadap Laba Penjualan Pada PT Shimano Batam Jurnal Akuntansi Keuangan dan Bisnis |
title | Pengaruh Biaya Produksi Dan Harga Jual Terhadap Laba Penjualan Pada PT Shimano Batam |
title_full | Pengaruh Biaya Produksi Dan Harga Jual Terhadap Laba Penjualan Pada PT Shimano Batam |
title_fullStr | Pengaruh Biaya Produksi Dan Harga Jual Terhadap Laba Penjualan Pada PT Shimano Batam |
title_full_unstemmed | Pengaruh Biaya Produksi Dan Harga Jual Terhadap Laba Penjualan Pada PT Shimano Batam |
title_short | Pengaruh Biaya Produksi Dan Harga Jual Terhadap Laba Penjualan Pada PT Shimano Batam |
title_sort | pengaruh biaya produksi dan harga jual terhadap laba penjualan pada pt shimano batam |
url | http:////jurnal.pcr.ac.id/index.php/jakb/article/view/2412 |
work_keys_str_mv | AT baruharahap pengaruhbiayaproduksidanhargajualterhadaplabapenjualanpadaptshimanobatam |