Widianingsih, Siti Silvia (2020) PENGARUH HARGA POKOK PERSEDIAAN DAN TINGKAT PENJUALAN OBAT TERHADAP LABA (Studi Kasus Pada Apotek di Kecamatan Jampangkulon dan Kecamatan Waluran). Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Siti Silvia Widianingsih (1630611060) University of Muhammadiyah Sukabumi. The effect of the cost of inventory and the level of drug sales on profits at the Pharmacy District of Jampangkulon and Waluran District. (Supervisors, Chofiuddin Muchlis, M.Ak and Rima Purwanti, S.E, M.M). This study aims to determine the effect of the cost of inventory and the level of drug sales to profit in the Pharmacy District of Jampangkulon and District of Waluran. The method used in this study is a quantitative method with an associative approach. Data collection techniques used are observation and documentation. The data analysis techniques used are: 1) Classical assumption test 2) Data normality test 3) Multicollinearity test 4) Heteroscedasticity test 5) Autocorrelation test 6) Multiple linear regression test 7) Hypothesis test 8) T test 9) F test 10) Test F 10 coefficient of determination. The results showed that the hypothesis test with t value of the inventory cost variable was 18.333 while for t table 2.035 or 18.333> 2.035 and the sig value was 0.000 <0.05 so from this test it could be concluded that partially the cost of inventory had an effect on earnings. This means that Ho is rejected and H1 is accepted. For the sales level variable has a t value of the sales level variable of -53.831 while for t table 2.035 or - 53.831 <0.05 so from this test it can be concluded that partially the level of sales has an effect on earnings. This means that Ho is rejected and H2 is accepted. So from this test the conclusion can be drawn that partially the level of sales affects the profit at the Pharmacy. And through the F test obtained f count 7.404 for f table 3.285 which can be interpreted that f count> f table with a significant value of 0.002 which means 0.002 <0.05. Then simultaneously there is a significant influence between the independent variables on the dependent variable. So it can be concluded that there is a significant influence between price variable cost of inventory and the level of sales together to profit, which means that HO is rejected and H3 is accepted. So that researchers can draw conclusions that the cost of inventory and the level of sales simultaneously affect the profit at the Pharmacy.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	cost of inventory, the level of drug sales, profits at the Pharmacy
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:	27 Aug 2021 08:30
Last Modified:	27 Aug 2021 08:30
URI:	http://eprints.ummi.ac.id/id/eprint/1973

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