ANALISIS HARGA POKOK PENJUALAN DAN BIAYA TIDAK LANGSUNG TERHADAP KINERJA KEUANGAN PADA PT. BENTENG FLYWOOD INDONESIA CABANG MAKASSAR

Abstract

This research aims to find out the effect of cost of goods sold and indirect costs on financial performance at PT. Plywood Fortress Indonesia in 2016 to 2020. The data collection methods used were observation, interviews and documentation by collecting annual financial report data at PT. Plywood Fortress Indonesia in 2016 to 2020 period. The analysis method used was multiple linear regression analysis. The results showed that the effect of cost of goods sold and indirect costs on financial performance was 97.7% while 2.3% was influenced by other variables. The test using the SPSS program indicates that there was no significant effect of the cost of goods sold and indirect costs on financial performance with a significant value > 0.05.