The Effect of Cost Components on Selling Prices at PT. Sang Hyang Seri (Persero) Rice Production Unit Office in Sidrap Regency

Nuraini Arfah(1*), M. Yusuf A. Ngampo(2), Abdul Rijal(3),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(3) Universitas Negeri Makassar
(*) Corresponding Author



Abstract


This study aims to determine the effect of the cost component on the selling price at PT Sang Hyang Seri (Persero) Sidrap Rice Production Unit Office. The variables in this study are the cost component as the independent variable and the selling price as the dependent variable. The population of this study is the components of costs and selling prices at PT Sang Hyang Seri (Persero) Sidrap Rice Production Unit Office, while the samples are data on production and non-production costs and selling prices from 2017-2021 at PT Sang Hyang Seri (Persero) Offices. Sidrap Rice Production Unit. Data was collected using documentation, observation and interviews. Data analysis was carried out by descriptive analysis and hypothesis testing. Based on the results of data analysis that has been carried out, an equation is obtained which means that for every additional Rp. 1 to the selling price, the cost component has increased by Rp. 3,433. The results of the t-test analysis were obtained from a significance value of 0.013 < 0.05, which means that there is a significant effect between the cost components on the selling price at PT Sang Hyang Seri (Persero) Sidrap Rice Production Unit Office.

Keywords


Cost Component; Selling Price

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References


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