Pengaruh Harga Pokok Produksi terhadap Harga Jual pada Usaha Raki Tenun Iwa Kab. Deli Serdang

Azwar Anas Manurung, Yeni Lestari Telaumbanua

Abstract

This research was conducted to determine how much influence the cost of production on the selling price at Usaha Raki Tenun Iwa Kab. Deli Serdang. The method used in this research is quantitative method.

The analyzing method use statistic method with SPSS 17 where data the sample is of cost of production data each unit and selling price data each unit for five years in semester period.

The research results can be known regression equantion Y = log 0,747 + log 1,248Xwhich means that any increase in thecost of production sold will be followed by an increase in the selling price. On the contrary, the decline in the cost of production will be followed by a decrease in selling price. Partial testing shows t_test900,159> t_table 2,228, then H_a is accepted while H_o rejected means the cost of production has a significant influence on the selling price. The coefficient of determination indicates that the cost of production effects 100% of the selling price.