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PENGARUH HARGA JUAL DAN BIAYA PROMOSI TERHADAP PENJUALAN PADA PT. BENARA FLORA UTAMA

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ABSTRACT THE EFFECT OF PRICE AND COST PROMOTION OF SALES IN BENARA FLORA UTAMA PERIOD 2009-2013 By: Marisa Yulinda Sari Tarigan The purpose of this study was to determine how the selling price and the cost of promotion and sales results at PT . Benara Flora Utama. The method used by the authors in this study is a descriptive method , which is examined by processing and analyzing the data, so it can be concluded . The analysis used in this study is the analysis of the correlation coefficient , coefficient of determination analysis , the classic assumption test , and regression analysis in data processing financial statements. PT. Benara Flora Utama. Based on the research results , obtained by analysis of correlation r = 0.995 , which means there is a connection from the selling price and sales at PT. Benara Flora Utama is high and positive . The coefficient of determination was 99.0 %, which means the contribution of variable selling price to sales by 99.0 % and the remaining 1 % is caused by other factors . Regression analysis produces constant at -3001 which means if no sale price then sales decreased by -3001 and if the selling price rose to Rp 1 then sales will increase by 15828,338 . Hypothesis Testing partial ( t test ) produces t count > t table that is 17 087 > 2.920 which means Ha accepted that there is a significant relationship between selling prices partially to pnjualan . Based on the research results , obtained by correlation analysis of correlation r = 1.000 , meaning that there is a very strong relationship between the positive and promotion costs to sales . Hypothesis Testing partial ( t test ) produces t < t table is 1,801 < 2,920 Ha rejected which means it can be concluded that there is no significant relationship between sales promotion costs to be partial. Based on the research results, obtained by the analysis of correlation of r = 1. 000, meaning there is a high and positive relationship between the selling price and the cost of the sales promotion simultaneously. The coefficient of determination is 100% which means the contribution of the selling price and promotion costs to sales by 100%. Regression analysis produces a constant of 250 904, which means if there is no sale price and no sales promotion expenses 250 904. if the selling price rose to Rp 1 but still the sales promotion costs fall 0128. if the cost of promotion gained Rp 1 but selling prices are not taken into account the sales of 20,000. Simultaneous Hypothesis Testing (test F) produce F calculated < F table is 3,683 <5,05 which means Ho received meaning there is no significant relationship between selling price and cost of promotion to seles simultaneously.