Pengaruh Biaya Produksi terhadap Harga Jual pada PT. Ultra Milk Jaya, Tbk

Abstract

The purpose of this research is to find out how production costs influence selling prices at PT. Ultra Milk Jaya, Tbk. Production costs are all costs spent by a company to produce raw materials to become a finished product, while the selling price is the monetary amount charged by a business unit to buyers or customers for goods or services sold or delivered. This research uses a data collection method, namely a quantitative method by processing secondary data from the official PT website. Ultra Milk Jaya, Tbk. The population used in this research is PT Ultra Milk Jaya Tbk, the sample used in this research is the production cost report of PT Ultra Milk Jaya, Tbk for 2015-2022. Meanwhile, the data analysis method used is a qualitative descriptive method using simple linear regression analysis using SPSS tools. The research results show that production costs have a large influence (positive or in the same direction) on selling prices. This can be shown from the regression equation Y = 25377.901+ 1.665X which means that every increase in production costs will also be followed by an increase in selling prices, conversely if production costs decrease it will also be followed by a decrease in selling prices.