Pengaruh Biaya Overhead Pabrik dan Biaya Pemasaran terhadap Penjualan (Studi Kasus Pada PT. Kedawung Setia Industrial Tbk Tahun 2001 - 2016)

Abstract

Technological developments may continue to erode small home industries that producehousehold appliances with materials that can be said to be energy efficient, but enamel-coatedhousehold appliances are still in demand by all generations, this is proven by the continuedexistence of the coated Home Appliances Industry. Enamel which until now still survives even tothe point of exporting to other countries, namely PT. Kedawung Setia Industrial Tbk (“KDSI”).For this reason, in order to continue to maintain the existence of its business, KDSI must have agoal in selling its products.This study aims to examine the effect of variable overhead costs and marketing costs on salesvalue with a case study at PT Kedawung Setia Industrial Tbk. From all the financial statements ofPT Kedawung Setia Industrial Tbk, 16 years of semiannual data were taken which became theresearch sample according to the criteria using the Purposive Sampling method. The data wastested using Eviews v8 software.The results of the study show that simultaneously the variables of Overhead Costs andMarketing Costs have a significant and significant effect on Sales Value. Partially overhead costshave a significant effect, marketing costs have no significant effect.Keywords: Overhead Cost, Marketing Cost, Sales Value