PENGARUH BIAYA PRODUKSI DAN BIAYA NON PRODUKSI TERHADAP VOLUME PENJUALAN MELALUI HARGA JUAL SEBAGAI VARIABLE INTERVENING (Studi pada CV. Bachtiar Offset Tasikmalaya)

Under The Guidance Of:
Guide I
Guide II
: Euis Rosidah S.E.,M.Ak.
: Iwan Hermansyah S.E., M.Si., CA.,CFRM
This research aims to determine (1) Production costs, non-production costs, selling
prices and sales volume at CV. Bachtiar Offset for the 2019-2023 Period, (2) The
influence of production costs and non-production costs both simultaneously and
partially on sales volume at CV companies. Bachtiar Offset Period 2019-2023 (3)
The relationship between the company's selling price in moderating the influence
of production costs and non-production costs on sales volume at CV. Bachtiar
Offset. The research method used in this research is a quantitative approach. Data
collected through primary data. This research uses the help of the IBM SPSS
Statistics version 26 software application program using multiple regression
analysis and moderated regression. Results of data analysis Based on research
results and data processing results, it shows that: (1) production costs have a
positive and significant effect on sales volume, while non-production costs do not
have a significant effect on sales volume. (2) production costs and non-production
costs simultaneously have a significant effect on sales volume at CV. Bachtiar
Offset for the 2019-2023 Period. Meanwhile, partially production costs have a
significant effect on sales volume and non-production costs do not have a
significant effect on CV. Bachtiar Offset 2019-2023 Period (3) Selling price is able
to moderate the relationship between production costs and sales volume and selling
price does not moderate the relationship between non-production costs and sales
volume at CV. Bachtiar Offset for the 2019-2023 period.

Keywords: production costs, non-production costs, sales volume and selling price.