Pengaruh Biaya Produksi Dan Penjualan Terhadap Laba Perusahaan : (Studi Kasus Pada PT. Surya Utama Agrolestari Kota Jambi)

Ara Yustika Br.Ginting ; Nur Ahmadi Bi Rahmani ; Kusmilawaty Kusmilawaty
JURNAL RISET AKUNTANSI 📅 2024 Vol 2, No 2 🔗 DOI: 10.54066/jura-itb.v2i2.1717
Abstract
This study aims to determine the effect of production costs and sales on the profit of PT Surya Utama Agrolestari in 2017-2020. The type of research used is quantitative research with a deductive approach by having assumptions to test the theory. The data source used is secondary data with data analysis techniques that use classical assumption tests with normality, multicollinearity, heteroscedasticity and autocorrelation tests, the second is multiple linear regression tests and hypothesis testing with t tests, f tests and tests, so that in this study the data used are production costs, sales and company profits from 2017-2020 PT. Surya Utama Agrolestari. The results showed that there is a positive effect of production costs on company profits, which is known to have a significant value of 0.000 <0.05. Sales have a negative effect on company profits, which is known to be a significant value of 0.251> 0.05. Then production costs and sales together (simultaneously) have a positive and significant effect on company profits which is worth 0.000 <0.05.
Keywords
Production Costs; Sales and Company Profit
How to Cite

Ara Yustika Br.Ginting, et al. (2024). Pengaruh Biaya Produksi Dan Penjualan Terhadap Laba Perusahaan : (Studi Kasus Pada PT. Surya Utama Agrolestari Kota Jambi). JURNAL RISET AKUNTANSI, 2(2). https://doi.org/10.54066/jura-itb.v2i2.1717

Ara Yustika Br.Ginting; Nur Ahmadi Bi Rahmani; Kusmilawaty Kusmilawaty, "Pengaruh Biaya Produksi Dan Penjualan Terhadap Laba Perusahaan : (Studi Kasus Pada PT. Surya Utama Agrolestari Kota Jambi)," JURNAL RISET AKUNTANSI, vol. 2, no. 2, 2024.

Ara Yustika Br.Ginting; Nur Ahmadi Bi Rahmani; Kusmilawaty Kusmilawaty. "Pengaruh Biaya Produksi Dan Penjualan Terhadap Laba Perusahaan : (Studi Kasus Pada PT. Surya Utama Agrolestari Kota Jambi)." JURNAL RISET AKUNTANSI, vol. 2, no. 2, 2024.

Ara Yustika Br.Ginting; Nur Ahmadi Bi Rahmani; Kusmilawaty Kusmilawaty. "Pengaruh Biaya Produksi Dan Penjualan Terhadap Laba Perusahaan : (Studi Kasus Pada PT. Surya Utama Agrolestari Kota Jambi)." JURNAL RISET AKUNTANSI 2, no. 2 (2024).

Ara Yustika Br.Ginting, et al. (2024) 'Pengaruh Biaya Produksi Dan Penjualan Terhadap Laba Perusahaan : (Studi Kasus Pada PT. Surya Utama Agrolestari Kota Jambi)', JURNAL RISET AKUNTANSI, 2(2). doi: 10.54066/jura-itb.v2i2.1717.

Ara Yustika Br.Ginting; Nur Ahmadi Bi Rahmani; Kusmilawaty Kusmilawaty. Pengaruh Biaya Produksi Dan Penjualan Terhadap Laba Perusahaan : (Studi Kasus Pada PT. Surya Utama Agrolestari Kota Jambi). JURNAL RISET AKUNTANSI. 2024;2(2).

Artikel Terkait

Exploring the Pathways: Good Corporate Governance, Intellectual Capital, and Financial Distress

Benny Oktaviano; Edi Triwibowo; Sindik Widati

Corporate Responsibility and Earnings Management: Does Firm Size Act as a Mediator

Agus Fuadi; Vista Yulianti; Ahmad Bukhori Muslim

Can Green Practices Reduce Tax Avoidance? Linking Environmental Performance and Sustainability

Dian Sulistyorini Wulandari; Vista Yulianti; Wisnu Setyawan

Triple Bottom Line Insights: Corporate Social Responsibility as a Moderator Between Green Accounting and Firm Value

Edi Triwibowo; Wisnu Setyawan; Dian Sulistyorini Wulandari

Tax Minimization sebagai Pemoderasi pada Pengaruh Exchange rate terhadap Transfer pricing

Sofyan Hadi Febrianto; Eni Srihastuti; Dewi Wungkus Antasari

Pendekatan VECM : Kemiskinan di Kabupaten Mandailing Natal

Amnah Faridah Hasibuan; Khairina Tambunan; Imsar Imsar
Tren Sitasi Jurnal