PENGARUH BIAYA PROMOSI DAN BIAYA DISTRIBUSI TERHADAP PENINGKATAN PENJUALAN

Penulis

DOI:

https://doi.org/10.31000/competitive.v7i1.4708

Kata Kunci:

promotion costs, distribution costs, sales increase

Abstrak

this study aims to: (1) determine the effect of promotional costs on increasing sales in manufacturing companies listed on the IDX. (2) Knowing the effect of distribution costs on increasing sales in manufacturing companies listed on the IDX. (3) Knowing the effect of promotion costs and distribution costs simultaneously on increasing sales in manufacturing companies listed on the IDX. The object of this research is 15 manufacturing companies listed on the IDX. Data taken for 6 years from 2014 - 2019 and calculations using annual data consisting of: promotion costs, distribution and sales costs. Data collected by documentation method obtained through the official website. The data analysis tools used are linear regression analysis classical assumption test and hypothesis testing. Results shows that: (1) there is a significant positive effect of promotion costs on increasing sales with a t-count value of 2.069 which is greater than t-table 2.040 with a significance value of 0.047; (2) there is a positive and significant effect distribution costs to increase in sales with a t value of 2.252 which is greater than the t-table value of 2.040 with a value of significance 0.032; (3) There is a significant positive effect between promotion costs and distribution costs simultaneously to the increase in sales with a calculated F value of 4.197 which is greater than the F table of 3.32 with a significant value of 0.025.

Referensi

Baldric, Siregar, Bambang Suripto, Dody Hapsoro, Eko Widodo Lo, Erlina Herowati, Lita Kususmasari, dan Nurofik. 2015. Akuntansi Biaya. 2 ed. Jakarta Selatan: Salemba Empat.

Bustami, Bastian, dan Nurlela. 2013. AKUNTANSI BIAYA. diedit oleh

H. Mulyati. jakarta: Mitra Wacana Media.

Malida, Trie Rachmi, Leny Suzan, dan M. Si. 2020. “PENGARUH BIAYA PROMOSI DAN BIAYA DISTRIBUSI TERHADAP PENJUALAN PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014- THE EFFECT OF PROMOTION COST AND DISTRIBUTION COST ON SALES CASE STUDY ON MANUFACTURING C.†7(2):2768–75.

Mulyadi. 2017. Akuntansi Biaya. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN.

Muslim, M. Tegar. 2020. “PENGARUH BIAYA PROMOSI DAN BIAYA DISTRIBUSI TERHADAP LABA BERSIH PADA PT . UNILEVER INDONESIA Tbk . PERIODE 2006-2013.†Jurnal Ilmu Manajemen Retail (JIMAT), 2020 1(2).

Philip, Kotler, dan Keller Lane Kevin. 2018. Manajemen Pemasaran. Jakarta: Erlangga.

Rasyid, Raisya Astari, dan Susan Leny. 2018. “Pengaruh Biaya Promosi Dan Biaya Distribusi Terhadap Penjualan (Suatu Studi pada Perusahaan Manufaktur Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia 2012-2016).†Photosynthetica 2(1):1–13.

Ratna, Nadiatul Khoirul, dan Muhammad Ridho. 2021. “Citra ekonomi.†5(1):90–100.

Rohyana, Cahyat. 2021. “Pengaruh Biaya Distribusi Terhadap Peningkatan Volume Penjualan Jasa Barang Di Jne Kuningan.†Land Journal 2(1):95–106. doi: 10.47491/landjournal.v2i1.1121.

Saryati, Ria, Wella Sandria, dan Sesraria Yuvanda. 2020. “Pengaruh Biaya Promosi Terhadap Penjualan Pada Toko Rilexindo Auto Accessories.†J-MAS (Jurnal Manajemen dan Sains) 5(2):185. doi: 10.33087/jmas.v5i2.179.

Sujarweni, V. Wiratna. 2015. Sistem Akuntansi. Yogyakarta: Pustaka Baru Press.

Swastha, Basu. 2018. Manajemen Penjualan. yogyakarta: BPFE Yogyakarta.

Triwibowo, Edi, dan Jumiatun Jumiatun. 2019. “Pengaruh Biaya Produksi, Biaya Promosi, Dan Biaya Distribusi Terhadap Volume Penjualan.†Jurnal Akuntansi Bisnis Pelita Bangsa- 4(2):90–102.

Yulia, Hana, dan Darmo H. Suwiryo. 2020. “PENGARUH BIAYA PROMOSI TERHADAP VOLUME PENJUALAN PADA PT KIMIA FARMA Tbk .†Jurnal Ilmu Manajemen Retail (JIMAT 1(2).

Unduhan

Diterbitkan

2023-01-04

Terbitan

Vol 7 No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan

Bagian

Articles

Lisensi

 

The authors who publish in this journal agree to the following terms:

 

The authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Lisensi Atribusi Creative Commons (CC BY) that allows others to share the work with acknowledgment of the work’s authorship and its initial publication in this journal.

 

Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.

 

Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their personal websites) prior to and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of the published work (see The Pengaruh Akses Terbuka ).

 

The Competitive Journal of Accounting and Finance applies the CC-BY-SA license or its equivalent as the optimal license for the publication, distribution, use, and reuse of scholarly works.

 

In developing strategies and setting priorities, the Competitive Journal of Accounting and Finance of Muhammadiyah University of Tangerang recognizes that free access is better than paid access, gratis access is better than restricted access, and libre under CC-BY-SA or its equivalent is better than libre under more restrictive open licenses. We must achieve what we can when we can. We must not delay achieving freedom in order to reach libre, and we must not stop at freedom when we can achieve libre.