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PENGARUH BIAYA PROMOSI DAN BIAYA DISTRIBUSI TERHADAP PENJUALAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAPAT PADA BURSA EFEK INDONESIA

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ABSTRACT THE INFLUENCE OF PROMOTION COST AND DISTRIBUTION COST TO SALES ON MANUFACTURE COMPANIES OF FOOD AND BEVERAGE SUB SECTOR LISTED ON INDONESIA STOCK EXCHANGE Grace Willin Panjaitan 1432237 The aim of this research is to determine the influence of promotion cost and distribution cost toward sales. The data used in this study is secondary data and the sampling by using purposive sampling. The research sample consisted of eleven on manufacture companies of food and beverage sector listed in Indonesia Stock Exchange years 2013-2016. Method of analysis used are descriptive statistical tests, the classical assumption, and hypothesis testing (linear regression) ware used to test the promotion cost and distribution cost of sales and either partially or simultaneously. The analysis in this research is processed using SPSS 24. These results of this research prove that influence of promotion costs partially significantly to sales and distribution cost effect significantly to sales. The cost of promotion and distribution cost simultaneously have a significant influence towards sales. Keywords: Promotion cost, distribution cost, sales