Pengaruh Biaya Advertising, Biaya Personal Selling dan Biaya Sales Promotion terhadap Laba Bersih pada PT. Mitra Jaya Nusa Persada: Indonesia
| Main Authors: | Karina, Luthfia Ayu, Puji Rahayu, Nazaruddin |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | ind |
| Terbitan: |
P3M Politeknik Negeri Banjarmasin
, 2021
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| Online Access: |
https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1183 https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1183/886 |
| ctrlnum |
article-1183 |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Pengaruh Biaya Advertising, Biaya Personal Selling dan Biaya Sales Promotion terhadap Laba Bersih pada PT. Mitra Jaya Nusa Persada: Indonesia</title><title lang="id-ID">Indonesia ANALISIS PENGARUH BIAYA ADVERTISING, BIAYA PERSONAL SELLING, DAN BIAYA SALES PROMOTION TERHADAP LABA BERSIH PADA PT. MITRA JAYA NUSA PERSADA: Indonesia</title><creator>Karina, Luthfia Ayu</creator><creator>Puji Rahayu</creator><creator>Nazaruddin</creator><description lang="en-US">ABSTRACT
&nbsp;This study was conducted to analyze the effect of both simultaneously and partially between advertising costs, personal selling costs, and sales promotion costs on the net profit of PT. Mitra Jaya Nusa Persada for the period January 2018 to December 2019. The method used in this study is a quantitative method and the analysis used is statistical descriptive table test, classical assumption test and hypothesis testing using multiple linear regression test, coefficient of determination test, and partial t test, and the simultaneous f-test using the SPSS version 25 computer program. Based on the test results, simultaneously advertising costs, personal selling costs, and sales promotion costs only have an effect on net profit of 9.4%. While the remaining 91.6% is influenced by other factors. While partially shows that advertising costs, personal selling costs, and sales promotion costs have an influence but are not significant and sales promotion costs are the variables that have the most dominant influence on the net profit of PT. Mitra Jaya Nusa Persada.
&nbsp;
Keywords: Cost, Advertising, Personal Selling, Sales Promotion, Net Profit
&nbsp;</description><description lang="id-ID">ABSTRAK
Penelitian ini dilakukan untuk menganalisis pengaruh baik secara simultan maupun parsial antara biaya advertising, biaya personal selling, dan biaya sales promotion terhadap laba bersih PT. Mitra Jaya Nusa Persada periode Januari 2018 s.d Desember 2019. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dan analisis yang digunakan yaitu Uji tabel deksriptif statistik, uji asumsi klasik dan uji hipotesis menggunakan uji regresi linear berganda, uji koefisien determinasi, dan uji t partial, serta uji f simultan dengan bantuan komputer program SPSS versi 25. Berdasarkan hasil pengujian, secara simultan biaya advertising, biaya personal selling, dan biaya sales promotion hanya memiliki pengaruh ke laba bersih sebesar 9,4%. Sedangkan sisanya sebesar 91,6% dipengaruhi oleh faktor lain. Sedangkan secara parsial menunjukkan bahwa biaya advertising, biaya personal selling, dan biaya sales promotion memiliki pengaruh tetapi tidak signifikan dan biaya sales promotion merupakan variabel yang memiliki pengaruh paling dominan terhadap laba bersih PT. Mitra Jaya Nusa Persada.
&nbsp;
Kata Kunci: Biaya, Advertising, Personal Selling, Sales Promotion, Laba Bersih</description><publisher lang="en-US">P3M Politeknik Negeri Banjarmasin</publisher><date>2021-12-31</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1183</identifier><identifier>10.31961/ijaaf.v1i2.1183</identifier><source lang="en-US">Indonesian Journal of Applied Accounting and Finance; Vol. 1 No. 2 (2021): December; 153-162</source><source>2828-8572</source><source>10.31961/ijaaf.v1i2</source><language>ind</language><relation>https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1183/886</relation><rights lang="en-US">Copyright (c) 2022 Luthfia Ayu Karina, Puji Rahayu, Nazaruddin</rights><rights lang="en-US">https://creativecommons.org/licenses/by/4.0</rights><recordID>article-1183</recordID></dc>
|
| language |
ind |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:Journal |
| author |
Karina, Luthfia Ayu Puji Rahayu Nazaruddin |
| title |
Pengaruh Biaya Advertising, Biaya Personal Selling dan Biaya Sales Promotion terhadap Laba Bersih pada PT. Mitra Jaya Nusa Persada: Indonesia |
| publisher |
P3M Politeknik Negeri Banjarmasin |
| publishDate |
2021 |
| url |
https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1183 https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1183/886 |
| contents |
ABSTRACT
This study was conducted to analyze the effect of both simultaneously and partially between advertising costs, personal selling costs, and sales promotion costs on the net profit of PT. Mitra Jaya Nusa Persada for the period January 2018 to December 2019. The method used in this study is a quantitative method and the analysis used is statistical descriptive table test, classical assumption test and hypothesis testing using multiple linear regression test, coefficient of determination test, and partial t test, and the simultaneous f-test using the SPSS version 25 computer program. Based on the test results, simultaneously advertising costs, personal selling costs, and sales promotion costs only have an effect on net profit of 9.4%. While the remaining 91.6% is influenced by other factors. While partially shows that advertising costs, personal selling costs, and sales promotion costs have an influence but are not significant and sales promotion costs are the variables that have the most dominant influence on the net profit of PT. Mitra Jaya Nusa Persada.
Keywords: Cost, Advertising, Personal Selling, Sales Promotion, Net Profit
ABSTRAK Penelitian ini dilakukan untuk menganalisis pengaruh baik secara simultan maupun parsial antara biaya advertising, biaya personal selling, dan biaya sales promotion terhadap laba bersih PT. Mitra Jaya Nusa Persada periode Januari 2018 s.d Desember 2019. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dan analisis yang digunakan yaitu Uji tabel deksriptif statistik, uji asumsi klasik dan uji hipotesis menggunakan uji regresi linear berganda, uji koefisien determinasi, dan uji t partial, serta uji f simultan dengan bantuan komputer program SPSS versi 25. Berdasarkan hasil pengujian, secara simultan biaya advertising, biaya personal selling, dan biaya sales promotion hanya memiliki pengaruh ke laba bersih sebesar 9,4%. Sedangkan sisanya sebesar 91,6% dipengaruhi oleh faktor lain. Sedangkan secara parsial menunjukkan bahwa biaya advertising, biaya personal selling, dan biaya sales promotion memiliki pengaruh tetapi tidak signifikan dan biaya sales promotion merupakan variabel yang memiliki pengaruh paling dominan terhadap laba bersih PT. Mitra Jaya Nusa Persada. Kata Kunci: Biaya, Advertising, Personal Selling, Sales Promotion, Laba Bersih |
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