Pengaruh Biaya Produksi Dan Volume Penjualan Terhadap Laba Bersih Pada Umkm Semprong Amoundy Karawang

Firda Dwi Pujihati; Sihabudin Sihabudin; Robby Fauji

doi:10.31539/costing.v7i3.7477

Firda Dwi Pujihati Univeritas Buana Perjuangan Karawang
Sihabudin Sihabudin Univeritas Buana Perjuangan Karawang
Robby Fauji Univeritas Buana Perjuangan Karawang

DOI: https://doi.org/10.31539/costing.v7i3.7477

Abstract

The purpose of this study was to determine the effect of two independent variables (production costs and sales volume) on the dependent variable (profit). This research uses descriptive quantitative research with case study and field study methods. The data used is secondary data. The population in this study is the financial statements for 2022. The samples used in this study are monthly reports in the form of production costs, sales volume and net profit for 2022. The data analysis technique used in this study is the classical assumption test and multiple regression tests. The results of testing the hypothesis in this study indicate that production costs have a significant value of 0.000 <0.05. The t value of production costs is -6.257. The calculated t value is -6.257 <t table 1.78229. while Sales Volume has a calculated t value of 7,746 and t table of 1.78229 so that 7,746 > 1.78229 with a significance value of 0,000 <0.050,000. So it can be concluded that production costs have a significant negative effect on net income, sales volume has a significant positive effect on company profits. Production Costs and Sales Volume simultaneously have a significant effect on company profits at Semprong Amoundy UMKM in Karawang district with a Fcount of 34,362 > Ftable 4.256 and a significant 0.000 <0.05 value of the coefficient of determination (R-squared) = 0.884 which means Profit (Y) at Semprong UMKM Amoundy in Karawang district for 88.4% is influenced by Production Costs (X1) and Sales Volume (X2), while the remaining 11.6% The rest is influenced by other variables not examined.

Keywords: production cost, sales volume, profit

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