Pengaruh Biaya Produksi terhadap Penentuan Harga Jual pada UD Martabe Kacang Sihobuk di Kecamatan Sipoholon

Abstract

This study aims to determine the effect of production costs on selling prices at Kacang Sihobuk of UD MARTABE. The type of data used in this study is quantitative data. The data source in this study is secondary data. The tecnique of data collection is documentation. The population of this study is all company data regarding data on the amount of production costs and selling prices at UD Martabe in Sipoholon Subdistrict. The sample of this study is data regarding production costs and selling prices in 2016-2018. This research was conducted by simple regression analysis, hypothesis testing, and coefficient of determination. Based on the results of the test obtained 46,043. Then it can be seen that t count> t table (46,063>h 1,690) and significant 0,000>005. It can be concluded that production costs has a positive and significant effect on the selling price. The same thing with the results of the test coefficient of determination is equal to 98.4% and the remaining 1.6% is influenced by other variables.