Jurnal Akuntansi Barelang
Vol 3 No 2 (2019): Jurnal Akuntansi Barelang

Pengaruh Biaya Produksi Dan Harga Jual Terhadap Laba Penjualan Pada PT Shimano Batam

Baru Harahap (Universitas Putera Batam)



Article Info

Publish Date
24 Jun 2019

Abstract

The purpose of this research is to determine the effect of production costs and selling prices on increasing sales profits at PT Shimano Batam. The sample used in this study is financial statements: (1). PT Shimano Batam financial statements before the period 2013 - 2017; (2). The financial statements of PT Shimano Batam that were listed during the period 2013 - 2017; and (3). The financial statements have been audited as of December 31, 2013 - 2017. The results of this study have a significant effect on production costs and selling prices on increasing sales profits at PT Shimano Batam with significant values of 0,000 and 0,000 <0,05, respectively. While simultaneous production costs and selling prices have a significant effect on increasing sales profits at PT Shimano Batam with a significant value of 0,000 <0,05.

Copyrights © 2019






Journal Info

Abbrev

jab

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital ...