PENGARUH BREAK EVEN POINT TERHADAP PENGANGGARAN LABA PADA PT KALBE FARMA, JAKARTA PERIODE 2012 - 2016
DOI:
https://doi.org/10.32493/skt.v1i3.1089Abstract
ABSTRACT
Penelitian ini dilakukan dengan tujuan Mengetahui Break Even Point pada PT. Kalbe Farma Tbk periode 2012 - 2016, Mengetahui Laba pada PT. Kalbe Farma Tbk periode 2012 - 2016, Mengetahui Pengaruh Break Even Point terhadap perencanaan laba pada PT. Kalbe Farma Tbk. Penelitian ini menggunakan desain penelitian studi kasus pada PT. Kalbe Farma Tbk, Jakarta. Pendekatan secara tabelaris, yaitu dengan cara menghitung jumlah penghasilan dan biaya pada berbagai tingkat atau valume penjualan/produksi dan Pendekatan secara aruthmatik. Data diperoleh dengan menggunakan teknik dokumentasi dan observasi. Analisis data menggunakan menggunakan perhitungan BEP rupiah, Analisis korelasi dan Koefisien Determinasi dan Uji Hipotesis.
Hasil Analisis sebagai berikut: Berdasarkan perhitungan statistic yang telah dilakukan, dilihat dari koefisien korelasi bahwa pengaruh Break Even Point terhadap laba mempunyai hubungan yang kuat (positif) serta pengaruh kuat, yaitu 0.80. jika dilihat dari perhitungan uji t bahwa besar pengaruh antara Break Even Point terhadap Laba terdapat hubungan yang tinggi (positif), yaitu secara persial t hitung sebesar 2.31 sedangakan t tabel 2.70. maka Ha diterima yang berarti ada pengaruh antara Break Even Point terhadap perencanaan laba.
Downloads
Published
Issue
Section
License
Open Access
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.
