PENGARUH BIAYA PRODUKSI, BIAYA PROMOSI, DAN VOLUME PENJUALAN TERHADAP LABA PADA PERUSAHAAN KOPI BUBUK BANYUATIS

Abstract

Penelitian ini bertujuan untuk mengetahui (1) pengaruh biaya produksi, biaya promosi, volume penjualan secara simultan terhadap laba, (2) pengaruh biaya produksi secara parsial terhadap laba, (3) pengaruh biaya promosi secara parsial terhadap laba, (4) volume penjualan terhadap laba, dan (5) variabel yang paling dominan berpengaruh terhadap laba pada Perusahaan Kopi Bubuk Banyuatis. Penelitian ini menggunakan desain penelitian kausal. Jenis data yang digunakan adalah data kuantitatif. Data dikumpulkan dengan dokumentasi, dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) ada pengaruh secara simultan dari biaya produksi, biaya promosi dan volume penjualan terhadap laba, (2) ada pengaruh secara parsial dari biaya produksi terhadap laba, (3) ada pengaruh secara parsial dari biaya promosi terhadap laba, (4) ada pengaruh secara parsial volume penjualan terhadap laba, (5) variabel yang paling dominan berpengaruh terhadap laba adalah volume penjualan pada Perusahaan Kopi Bubuk Banyuatis.
Kata Kunci : biaya produksi, biaya promosi, volume penjualan, dan laba.

This present study aimed at identifying (1) the influence of production costs, promotion costs, and the volume of selling simultaneously toward profits, (2) the influence of partial production costs toward profits, (3) the influence of promotion costs toward profits, (4) the influence volume of selling toward profits, and (5) the most dominant variable which influenced toward profits of Kopi Bubuk Banyuatis Company. This study used a causal design research. The data which used was quantitative data. The data were collected by doing documentation, and analyzed by using double regression linear. The results of the study showed that (1) there was influence simultaneously of production costs, promotion costs and the volume of selling toward profits, (2) there was influence partialy from production costs toward profits, (3) there was influence from promotion costs toward profits, (4) there was influence partialy from volume of selling toward profits, (5) the most dominant variable which influenced toward profit was the volume of selling of Kopi Bubuk Banyuatis Company.
keyword : production costs, promotion costs, volume of selling, and profit.