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PENGARUH BIAYA PROMOSI TERHADAP TINGKAT PENJUALAN PADA INDONESIA PUBLISHING HOUSE

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ABSTRACT THE EFFECT OF PROMOTION COST TO THE SALES LEVEL AT INDONESIA PUBLISHING HOUSE Written By: Kamto Putra Nainggolan NIM: 1132072 This study aimed to determine the cost of promotion and sales and how cost of promotion affects the level sales at Indonesia Publishing House. The method used in in this study was the descriptive method, and data collected was financial statement on cost promotion and sales in 2011- 2014, and processed by author and conclude. Data collection done by interviewed and written from the chief accountant. And data processing used statistic, coeficient correlation analysis, t-test to know hypothesis were rejected or accepted, coeffisien determination to know the connection between of the two variables, and linear regression analysis. From the supporting a research conducted, Indonesia PublishingHouse promotional activities were: Personal selling, Public Relation, Sales Promotion. As for cost promotion in the year 2011 amounted Rp 205.583.985, in 2012 amounted Rp 289.690.814, in 2013 amounted Rp 181,785,942, in 2014 amountedRp 564,416,700. While the level of book sales in the year 2011 wasRp 9,175,812,589, in 2012 decreased Rp 8,746,862,036 with decrease 4%. In 2013 increased by Rp 12,076,139,443 with growth 38%. In 2014 decreased Rp 10,505,272,851, with decrease by Rp 1,570,866,592, with decrease 13%. The performed analyse statistical result, the value of r was 0,033. Based on the significant test, if t- count> t- table wich means that H0 was accepted and Hawas rejected. It’s mean theres was no significant relationship between the two variables studied. Also founded coefficient determination was 0,10%. So, the cost promotion in influencing the leve of sales was 0,10%. Key words: Cost Promotion, Sales