HUBUNGAN ANTARA BIAYA DISTRIBUSI DENGAN PENJUALAN PADA PERUSAHAAN MANUFAKTUR GO PUBLIC TERDAFTAR DI BURSA EFEK INDONESIA
Daftar Isi:
- RACHMAYANTI, The Relationship between Distribution cost and Selling at Manufactured Industry Listed in Indonesia Stock Exchange. The purpose of this research are to get valid or reliable fact about The Reliatonship between Distribution costs and Selling at Manufactured Industry Listed in Indonesia Stock Exchange. This research has done about 3 months since March 2012. The research methods used survey method and corelatioan approach. The data is secunder data in Financial Report’s Manufactured Industry Listed in Indonesia Stock Exchange that is gotten from iBii. The samples are 65 company in this research. Variable X (Distribution Cost) is taken from Notes of Income Financial Statement which include freight, and transportation. The data takes from average of distribution cost among 3 year periods from this research. It’s also like Variable Y (Selling). But, the selling it’s taken from Income statement. The data is changed in billion to make easy in calculation and analysis. The analysis test is finding regression equation is Y = 312.84 + 42.11 X. Next, test of normality data uses liliefors formula and the result is Lcount = 0.105 in significant level 0.05 sebesar 1.09 maka Lcount < Ltable. Means that the mistake of prediction regresion Y to X has normal distribution. For regresion significance test and the result is Fcount (21.61) > Ftable (2.49. it showthat it has significance regression. Then regressions liniearity test result Fcount = (1.56) <Ftable (1.80), means that regression is linear. The result of Product Moment of Corelation Coefficient test is rxy = 0.63. Next, by using corelation coeficient significance test with t-tes. The result is t count = 6.439 and ttable at dk= n-2= 63 dan significance coeficient 0.05 is 1.67. It means tcount > ttable. The last, Determination Coeficiens gets 39.69% means Selling is determinated 39.69 by Distribution Cost. The conclution is that the relationship between Distribution Cost and Selling has positif relationship. Means, that if there is more much of distribution cost, the selling will increase.