Text

PENGARUH JUMLAH PENJUALAN TERHADAP TINGKAT LABA KOTOR PADA PT. ASIA PASIFIC FIBERS, Tbk

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

BSTRACT TEE EFFECT TEE AMOUNT OF SALES TO TIIE LEVEL OT'GROSS PROFTI AT PT. ASIA PASIFIC FIBERS, Inc. By: Vera FebrinaSitunorarg The pulpose of this study is to find out how the amount of sales in pT. Asia Pasific Fibers, Inc. to find how the gross profit rate reached at the pT. Asia pasific Fibers, Inc, and to find out the effect of the amount of sales to the level of gross profit at PT. Asia Pasific Fibers, lnc. The method used is descriptive metho4 it is collecting; presenting and analyzing data based on real circumstances, and finally to get a conclusion. While the dara processing techniques arc analyzed through quantitative and analytical sudy of the documentation using Pearson product moment correlation coeflicient analysis, hypothesis testing and analysis of determination coefficient The result of research known that. PT. Asia Pasific Fibers, lnc the number of sales each year. The development of the amount of sales from 2006 to 2010 respectively are as follows: : (2006) Rp 1,091,246,965,861, @{rof Rp 1,294,608,802,021, (2008) Rp 1,313,448,536,029, (2ooe) Rp 1,433,128,336,555 (20 l0) Rp 2,06 1, 583,423,7 1 5. Overall PT. Asia Pasific Fibers. Inc decreased profit/gross loss of 2006 Rp (190,7 64,401,229), 2007 Rp (12s,47 r,496,706), 2008 Rp (172,a48,520,433), 2009 (15,239,285,288) except for 2010 Rp 283,734,965,206. Caused the price of petroleum feedstock has increased so the company could not immediately raise the selling price^ From the results obtained by statistical processing of the regression equations for tle amount of sales (variable X) to the level of gross profit (variable Y) was Y: - 14822 + (0,007648420)X. the correlalion analysis shows that ils pearson correlation co€Ificient was r:0,979, while the hypothesis test showed tcot 8,38 > t1a61"2,535 which means that Ho is rejected and Ha is accepted, suggesting that the amount ofsales (variable X) has affects the level ofgross profit (variabte Y) at PT. Asia Pasific Fibers, lnc.