PENGARUH HARGA JUAL TERHADAP MARGIN KOTOR (GROSS MARGIN) PADA PT.KHANDA DINDA AULIA

Elsi Ramadhani , Siswanto

Abstract

This study aims to determine how much influence the selling price of 3Kg Lpg gas to gross margin (gross margin) at PT. Khanda Dinda Aulia.
The type of research used is descriptive quantitative approach that is explanatory in nature, namely data in the form of numbers to explain the position of the variables studied to determine the relationship between variables. Quantitative research methods emphasize objectively measuring aspects of social phenomena. Based on the results of simple linier regression analysis which obtained the equation Y=72,947+6,441X, which means that the constant value is 72,947, thus indicating that the company’s gross margin variable is considered constant. The variable correlation coefficient of selling price is 6,441 which shows that the selling price variable has a positive effect on the company’s gross margin. From the partial test results (individuals) it is know that the selling price available has a significant effect on the gross margin variable, because it is seen the value of tcount= 19,282 with significant level of 0,000 and the value of ttable at alpha 5% and df= 5 is 2,571 variable selling price effects positive and significant for the gross margin of PT. Khanda Dinda Aulia. This can be seen from the significant value of 0,000<0,05, the value of tcount (19,228)>ttable 2,571 means that if selling price is increased the gross marginwill increase.The R Square value is 0.992. This means that 99.2% variation or change in gross margin can be explained by the selling price, while the remaining 8% is explained by other causes not included in the research model.