Imaniar, Niar (2020) PENGARUH PENJUALAN DAN HARGA POKOK PENJUALAN TERHADAP LABA KOTOR (Studi Kasus Pada Home Industry Kopi Karuhun). Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Niar Imaniar (1630611046) University of Muhammadiyah Sukabumi. Effect of Sales and Cost of Goods Sold on Gross Profit (Case Study in the Home Industry Kopi Karuhun) Advisors Andri Indrawan., S.E., M.Ak and Risma Nurmilah, M.Si. This study aims to determine the Effect of Sales and Cost of Sales Against Gross Profit in the Home Industry of Kopi Karuhun 2017-2019. The variables used in this study are Sales and Cost of Goods Sold as an independent variable and Gross Profit as the dependent variable. This research was conducted using quantitative methods with an associative approach. The population and sample taken came from the Home Industry income statement of the Home Industry Kopi Karuhun, in this study the sample was taken using purposive sampling technique. Data collection techniques used are secondary data. The analysis technique used is the classic assumption test, multiple linear regression analysis and hypothesis testing. The results showed that partially the t test for sales of gross profit was known thitumg > ttable 17.983 > 2.03452 and significant 0.000 < 0.05 which showed that sales had an effect on gross profit in the Home Industry Kopi Karuhun. Cost of Goods Sold to gross profit is known tcount > ttable -17.978 > 2.03452 and significant 0.000 < 0.05, which shows the cost of goods sold has an effect on gross profit in the Home Industry Kopi Karuhun. The F test results that simultaneously independent variables and dependent variables are known to the results of the value of Fcount > Ftable 200.245 > 3.285 with a significant value of 0.000 < 0.05 means that sales and cost of goods sold simultaneously affect the gross profit and determination coefficient of 0.9612 or 92, 4%, meaning 7.6% is explained by other factors not examined.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Sales, Cost of Goods Sold and Gross Profit
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	11 Jan 2022 07:26
Last Modified:	11 Jan 2022 07:26
URI:	http://eprints.ummi.ac.id/id/eprint/2027

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