ANALISIS PENGARUH DIVERSIFIKASI PRODUK DAN EFISIENSI BIAYA TRANSPORTASI TERHADAP LABA / RUGI PENJUALAN TAHUN 2013-2017 ( Studi Kasus pada PT. Pos Indonesia Cabang Pangkalpinang)

Penulis

  • Orlide Elen Siahaan Mahasiswa Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Nelly Astuti Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Stefanus Prima Nugroho Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Kata Kunci:

Product Diversification, Transportation Cost, Sales Profit

Abstrak

     The main purpose of this research is to know the effect of Product Diversification and Transportation Costs on Sales Profit at the Pangkalpinang branch office. The types of products that become Objects in this study are Special Express Mail, Package Express Fast Special, Ordinary Postage Package, Express Document Regional and National, and Express Goods Regional and National.

      The research method used in this study is Multiple Linear regression using SPSS for data processing. While the results of data processing for each product both partially and simultaneously product diversification and transportation costs significantly affect the sales profit obtained Sig./ significant value or probability value 0,000 or 0,000 <0.025. Thus, H0 is rejected and H1 is accepted. Thus, product diversification and transportation costs have a positive and significant impact on sales profit.

Biografi Penulis

Nelly Astuti, Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang

Dosen Pembimbing I

Stefanus Prima Nugroho, Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Dosen Pembimbing II

Unduhan

Diterbitkan

2018-11-01

Cara Mengutip

Elen Siahaan, O., Astuti, N., & Prima Nugroho, S. (2018). ANALISIS PENGARUH DIVERSIFIKASI PRODUK DAN EFISIENSI BIAYA TRANSPORTASI TERHADAP LABA / RUGI PENJUALAN TAHUN 2013-2017 ( Studi Kasus pada PT. Pos Indonesia Cabang Pangkalpinang). Jurnal Akuntansi Bisnis Dan Keuangan, 5(2), 69–75. Diambil dari https://e-jurnal.stie-ibek.ac.id/index.php/JABK/article/view/249