THE INFLUENCE OF COSTS AND SALES VOLUME TOWARDS THE PROFIT OF CIPTA GRAFIKA PRINTING

Abstract

This research was done in one of the branches of Cipta Grafika Printing located in Broadway Shop area Blok B III No. 17 Galuh Mas – Karawang. The phenomenon happened here was the profit tends to decline within the period of 2010-2016 along with the increase in costs and the decline of sales volume. The aim of this research is to find out the influence of costs and sales volume towards the profit of Cipta Grafika Printing. The method used in this research was the Quantitative Method. This research used multiple linear analysis methods. The data used in this research was secondary data collected from the three-month Financial Statement of Cipta Grafika Printing within the period of 2010-2016. The research finding of the costs toward profit partially showed that the calculated-t value toward the tabulated-t was 6.139 > 2.052. The calculated-t was greater than the tabulated-t; it means that there is an impact of costs towards profit partially. It indicated that calculated-F was greater than tabulated-F which means that there is an impact of costs and sales volume towards profit simultaneously.