PENGARUH BIAYA PRODUKSI TERHADAP HARGA JUAL PADA PD PANGAN SEJAHTERA

Evi Siti Fajriah (040361221007) University Of Muhammadiyah Sukabumi. The Effect of Production Cost on selling price at PD Pangan Sejahtera. (counselor lecturer are Gatot Wahyu Nugroho, M.Ak., CA dan Elan Eriswanto, SE., ME) This Study aims to determine the effect of production costs on selling price in PD Pangan Sejahtera. The variables used in this study are production cost (independent variable) and selling prices (dependent variable). The sample used is 36 finacial report samples per month and a list of prices for tauco products at the PD Pangan sejahtera period 2016-2018. The analysis used is simple linear regression, normality test. Hypothesis testing is done using the t test and coffecient of determination. Processing research data is assisted by using statistical product and service solution (SPSS) 24. Calculation results from statistic and analysis published in the previous discussion, wich are know about the contribution of production cost of the selling price is 40.8% and the Remaining 59.2% is needed 59.2 % is needed by other variables outside of this stud