FAKTOR-FAKTOR YANG MEMPENGARUHI PERUBAHAN MARJIN KOTOR (GROSS MARGJN) PADA PT. PUPUK SRIWIDJAJA PALEMBANG

SIMANJUNTAK, RONY and Meirawati, Eka (2011) FAKTOR-FAKTOR YANG MEMPENGARUHI PERUBAHAN MARJIN KOTOR (GROSS MARGJN) PADA PT. PUPUK SRIWIDJAJA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research is to determine how much influence the selling price, sales volume, and cost of goods sold as an indicator of both the company's product gross margin, ammonia and non urea fertilizer subsidy, to the gross margin both products. The data used are the profit and loss analysis report of the Department of Accounting Pusrifrom 2006-2010. The method of analysis used is statislical analysis using SPSS 17 software and manually analysis. Variable research consists of selling price (Xi), sales volume (X2), cost of goods sold (X3), and Y as the gross margin variable. The research shows that the value of the correlation coefficient (R) is 0.926 ammonia means the correlation between gross margin of ammonia with the independent variable (selling price, sales volume, and cost of goods sold) is very strong because ii is more than 0.5. Correlation coefficient is 0.849 means that 84. 9% of the variation or change in gross margin could be explained by the variation of the selling price, sales volume, and cost of goods sold While the value of the correlation coefficient (R) non urea fertilizer subsidy is 0.930 means the correlation between gross margin of non urea fertilizer subsidy with the independent variable (selling price, sales volume, and cost of goods sold) is very strong because ii is more than 0.5. Correlation coefficient of 0.857 means that 85. 7% of the variation or change in gross margin of non urea fertilizer subsidy can be explained by the variation of the selling price, sales volume, and cost of goods sold.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Harga Jual, Volume Penjualan, Harga Pokok Penjualan, Marjin Kotor.
Subjects:	H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	02 Apr 2020 03:47
Last Modified:	02 Apr 2020 03:47
URI:	http://repository.unsri.ac.id/id/eprint/28784

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