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HUBUNGAN BIAYA PEMASARAN TERHADAP PENDAPATAN PERUSAHAAN PADA PT. DAYASEMPURNA CELLULOSATAMA

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ABSTRACT TTIE CORRELATION OF MARKETING EXPENSE TO COMPANY EARMNGS AT PT. DAYASEMPURNA CELLULOSATAMA, BEKASI By: Daniel Nathan Salindeho Purpose of this research is no know number of expense of marketing applied, level of eamings amounts eamed company, and the correlation of marketing exp€nses to company eamings PT. Dayasempuma Cellulosatama, Bekasi This research is done by using descriptive method, that is method collects,presents, and data analysis based on actual and real situation, then concluded. While data collecting technique is done trough interview and documentation study. Data obtained from document study of marketing expense report amount processing teehnique by using cbrrelation coefftcient alalysis, signilicant test, and coellicient of determinalion analysis. Based on result of research it is knowr that PT. Dayasernpuma Ceiiulosalama does marketing activity of most on entertainment and personal selling. Average cost fiom January to December 2010 is Rp. 29,869,359 peryear. Expense of marketing released is highest in the may Rp. 74,750,937 Number of earnings increase from month to month and the eamings of fiom January to December is Rp. 7,261,339,269 peryear. The highest eamings eamed is in the mont may Rp. 10,537,184,860 From the calculation of statistic analysis, pearson correiation coefficient yields r{,623 which means that improvement of expense of marketing have relationship which is positive and strong to improvement of eamings. After the t test is done it is known that t calculated value:2,519 and t critical value 1,812, thus calculated value > t critical, meaning there is significant relationship between expense of marketing to eamings. so means ho is received. Value of Kd=39.95% gives indication that 60,65%o change of earnings aad can be showed by change of expense of markethg, while 60,65 showed by outside this reaserch.