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ANALISIS BIAYA PEMASARAN DAN PENGARUHNYA TERHADAP LABA BERSIH PADA PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY TBK

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ABSTRACT ANALYSIS OF MARKETING EXPENSE AND THE EFFECT ON NET PROFIT IN PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY TBK Written by: David Michael NIM: 1432159 This research aims to analyzed the expense of marketing and looked for influence on net income at PT Ultrajaya Milk Industry & Trading Company Tbk for 5 years from the year 2012 - 2016. In this research the data took as secondary data which is the company's financial statements of 2012 - 2016, also interviewed the company. This research also resulted in conclusion that in analysis of increasing marketing expense at company, marketing expense of company continued to increase even though not have fixed increase, but in year 2014 increased of marketing cost in that year only equal to 6, 38 % compared to year 4 other year which reached 7 %. Then also did the comparative analysis and absorption of budget of marketing expense at company, in this analysis knew that budget absorption at company never absorbed with maximal so that generate net profit which also not maximal. This is evident in the year 2014 absorption rate of marketing expenses in the company only 68 % compared to 4 other years which reached above 72 % so that the net profit generated only amounted to Rp283.360.914.211. Then did the analysis of marketing expenses and its effects on net income resulting in marketing costs in 2012 - 206 continued to increase but the increase was not accompanied by a significant increase in net profit even net income in 5 years is fluctuated. In this research also performed data process using SPSS 21 using correlation analysis, coefficient of determination analysis, significance test, simple linear regression analysis. There is an insignificant effect of marketing expenses on net income. Partially, there is no significant effect to marketing expense variable to net income. Keyword: Marketing Expense, and Net Income