PENGARUH BIAYA PEMASARAN TERHADAP LABA USAHA PADA NUGGET SAGALA RASA KABUPATEN KUNINGAN

Abstract

This study aims to determine the effect of marketing costs on operating profit at Nugget
Sagala Rasa Kuningan Regency. The method used is descriptive verification method. The
research population is marketing cost data and operating profit data from 2015 to 2019,
the samples are marketing cost data and Nugget Sagala Rasa operating profit data for
the last five years (2015 – 2019) which were taken using purposive sampling technique.
The results of the simple linear regression test obtained the equation = 147,188,543,325
+ 4,324 X; This means that every increase in the amount of marketing costs incurred so
far has resulted in an increase in the amount of operating profit. From the results of the
correlation test, the value of r = 0.960 means that the amount of marketing costs has a
very strong relationship with the amount of operating profit. The results of the
determination test show that the total operating profit which is influenced by the total
marketing costs is 92.20%, while the remaining 7.80% is influenced by other factors not
examined. Based on the results of hypothesis testing using the t test, the tcount value is
5.957 and ttable at a = 0.05 and dk = 3 is 2.353 so that tcount > ttable; means Ho is
rejected or Ha is accepted. It can be concluded that marketing costs have a positive and
significant effect on operating profit at Nugget Sagala Rasa, Kuningan Regency.