THE INFLUENCE OF SALES VOLUME AND OPERATING COSTS ON PROFIT AT PT. SINAR REKSA KENCANA (SRK) RAKIT KULIM DISTRICT, INDRAGIRI HULU REGENCY
Abstract
This research was conducted at PT. Sinar Reksa Kencana (SRK) Rakit Kulim District, Indragiri Hulu Regency. The formulation of the problem in this study is as follows: Does the volume of sales and operating costs simultaneously have a significant effect on profits at PT. Sinar Reksa Kencana (SRK) Rakit Kulim District, Indragiri Hulu Regency? Does the sales volume partially have a significant effect on profits at PT. Sinar Reksa Kencana (SRK) Rakit Kulim District, Indragiri Hulu Regency? Do operating costs partially have a significant effect on profits at PT. Sinar Reksa Kencana (SRK) Rakit Kulim District, Indragiri Hulu Regency?
The data in this study used secondary data. The data collection technique is interview and observation. The method used to analyze the data is to use quantitative methods, namely by multiple linear regression, correlation coefficient and determination, F test and t test.
The results of the statistical calculation of the F-test are F count > Ftable. This means that Ho is rejected and Ha is accepted, meaning that simultaneously sales volume and operating costs have a significant effect on profits. The results of the statistical calculation of the t-test tcount X1> ttable so that Ho is rejected and Ha is accepted, which means that the independent variable (X1) partially has a significant effect on the profit variable (Y). The results of the statistical calculation of the t-test value tcount X2 < ttable so that Ha is rejected and Ha is accepted, which means that the independent variable (X2) partially has a significant effect on the profit variable (Y).
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