Main Article Content
Abstract
Tujuan penelitian ini adalah untuk mengetahui pengaruh volume penjualan terhadap laba pada PT. ABC Gas. Metode pengumpulan data yang digunakan yaitu dokumentasi. Dokumen bisa berbentuk tulisan, gambar, atau karya-karya monumental dari seseorang. Dokumen yang berbentuk tulisan misalnya catatan harian, sejarah kehidupan (life histories), cerita, biografi, peraturan, kebijakan. Dokumentasi dalam penelitian ini meliputi seluruh laporan biaya produksi, data penjualan, dan laporan laba rugi yang telah diperoleh selama periode 2022-2023. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear sederhana. Metode ini digunakan untuk mengukur secara kuantitatif dilakukan dengan menggunakan program SPSS tentang pengaruh volume penjualan terhadap laba pada PT. ABC Gas. Berdasarkan hasil analisis data yang diperoleh dalam penelitian ini, maka dikemukakan simpulan yaitu volume penjualan berpengaruh positif dan signifikan terhadap laba perusahaan PT. ABC Gas.
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References
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References
Agustia, Y. P., & Suryani, E. (2018). Pengaruh ukuran perusahaan, umur perusahaan, leverage, dan profitabilitas terhadap manajemen laba (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Jurnal ASET (Akuntansi Riset), 10(1), 71–82. https://doi.org/10.17509/jaset.v10i1.12571
Amelia, W., & Hernawati, E. (2016). Pengaruh komisaris independen, ukuran perusahaan dan profitabilitas terhadap manajemen laba. Neo-Bis, 10(1), 62–77. https://doi.org/10.21107/nbs.v10i1.1584
Askey, A. P., Taylor, R., Groff, E., & Fingerhut, A. (2018). Fast food restaurants and convenience stores: Using sales volume to explain crime patterns in Seattle. Crime & Delinquency, 64(14), 1836–1857. https://journals.sagepub.com/doi/full/10.1177/0011128717714792
Ayem, S., & Yuliana, D. (2019). Pengaruh independensi auditor, kualitas audit, manajemen laba, dan komisaris independen terhadap integritas laporan keuangan (Studi kasus pada perusahaan perbankan yang terdaftar di BEI periode 2014-2017). Akmenika: Jurnal Akuntansi Dan Manajemen, 16(1). https://doi.org/10.31316/akmenika.v16i1.168
Friberg, R., & Sanctuary, M. (2017). The effect of retail distribution on sales of alcoholic beverages. Marketing Science, 36(4), 626–641. https://doi.org/10.1287/mksc.2017.1038
Gituma, M. M. (2017). Effects of marketing mix on sales performance: A case of Unga Feeds Limited. United States International University-Africa. http://erepo.usiu.ac.ke/11732/3664
Gruner, R. L., Vomberg, A., Homburg, C., & Lukas, B. A. (2019). Supporting new product launches with social media communication and online advertising: sales volume and profit implications. Journal of Product Innovation Management, 36(2), 172–195. https://doi.org/10.1111/jpim.12475
Gupta, P., & Vardhan, S. (2016). Optimizing OEE, productivity and production cost for improving sales volume in an automobile industry through TPM: a case study. International Journal of Production Research, 54(10), 2976–2988. https://doi.org/10.1080/00207543.2016.1145817
Hasty, A. D., & Herawaty, V. (2017). Pengaruh struktur kepemilikan, leverage, profitabilitas dan kebijakan dividen terhadap manajemen laba dengan kualitas audit sebagai variabel moderasi. Media Riset Akuntansi, Auditing & Informasi, 17(1), 1–16. https://trijurnal.lemlit.trisakti.ac.id/mraai/article/view/2023
Hong, J.-K. (2019). Analysis of sales volume by products according to temperature change using big data analysis. The Journal of Bigdata, 4(2), 85–91. https://koreascience.kr/article/JAKO201919163740728.pdf
Jiao, L., Harrison, G., & Chen, J. (2022). Revenue growth in not‐for‐profit organisations: The effects of interactive and diagnostic controls and organisational culture. Accounting & Finance. https://doi.org/10.1111/acfi.12960
King, B. A., Gammon, D. G., Marynak, K. L., & Rogers, T. (2018). Electronic cigarette sales in the United States, 2013-2017. Jama, 320(13), 1379–1380. https://jamanetwork.com/journals/jama/article-abstract/2705175
Lisa, O. (2021). Asimetri informasi dan manajemen laba: suatu tinjauan dalam hubungan keagenan. E-Repository Dosen Universitas Gajayana Malang. http://www.ejournal.unigamalang.ac.id/index.php/RDOS/article/view/623
Liu, Y., Feng, J., & Liao, X. (2017). When online reviews meet sales volume information: Is more or accurate information always better? Information Systems Research, 28(4), 723–743. https://doi.org/10.1287/isre.2017.0715
Nariswari, T. N., & Nugraha, N. M. (2020). Profit growth: impact of net profit margin, gross profit margin and total assests turnover. International Journal of Finance & Banking Studies (2147-4486), 9(4), 87–96. https://doi.org/10.20525/ijfbs.v9i4.937
Restuningdiah, N. (2011). Komisaris independen, komite audit, internal audit dan risk management committee terhadap manajemen laba. Jurnal Keuangan Dan Perbankan, 15(3). https://doi.org/10.26905/jkdp.v15i3.1029
Sahay, A., & Jaikumar, S. (2016). Does pharmaceutical price regulation result in greater access to essential medicines? Study of the impact of drug price control order on sales volume of drugs in India. https://iimahd.ernet.in/assets/snippets/workingpaperpdf/2217512512016-02-01.pdf
Salazar, J. M. R. (2018). The determinants of sales volume: The role content marketing. International Journal of Contemporary Financial Issues, 1(1), 1–14. https://mla.hcommons.org/deposits/item/hc:43515
Saleh, H. (2017). Implementation Of The Green Advertising Media (Gam) To Increase Product Sales Volume (Psv) In Malaysia Product Market. Economic and Social Development: Book of Proceedings, 34–40. https://www.bib.irb.hr/960456/download/960456.Book_of_Proceedings_esdZagreb_2017_Online.pdf#page=44
Sitohang, Y. O., & Darmawan, G. (2017). The accuracy comparison between ARFIMA and singular spectrum analysis for forecasting the sales volume of motorcycle in Indonesia. AIP Conference Proceedings, 1868(1), 40011. https://doi.org/10.1063/1.4995126
Tiaras, I., & Wijaya, H. (2015). Pengaruh likuiditas, leverage, manajemen laba, komisaris independen dan ukuran perusahaan terhadap agresivitas pajak. Jurnal Akuntansi, 19(3), 380–397. https://doi.org/10.24912/ja.v19i3.87
Yu, M., Debo, L., & Kapuscinski, R. (2016). Strategic waiting for consumer-generated quality information: Dynamic pricing of new experience goods. Management Science, 62(2), 410–435. https://doi.org/10.1287/mnsc.2014.2134