SIGNIFICANCE EFFECT COST OF GOODS SOLD AND INVENTORY ON SALES PT. NIPPON INDOSARI CORPINDO Tbk
Francisca Sestri Goestjahjanti and Christina Catur Widayati

sestri.rahardjo[at]gmail.com & christinewijaya73[at]yahoo.com
STIE Insan Pembangunan and Universitas Mercu Buana

Abstract

The purpose of this study is to examine and analyze the influence between cost of goods sold and inventory to Sales at PT. Nippon Indosari Corpindo.Tbk. both partially and simultaneously from 2009 to 2018. The technical analysis in this study uses correlation and multiple regression from secondary data, in 10 years period. This type of research uses hypothesis test it means explanatory research, with the SPSS-22 statistical program. The conclusion from the results discussion this study is, partially and simultaneously there is a significant effect, between the cost of goods sold and inventory on sales of PT Nippon Indosari Corpindo Tbk.

Keywords: Cost of goods sold, Inventory, Sales, Significance Effect Cost

Topic: Accounting and Financial Management

Link: https://ifory.id/abstract-plain/jEmFewRdYCAy

Web Format | Corresponding Author (Francisca Sestri Goestjahjanti)