Effect of Prevention Cost and Appraisal Cost on Sales Growth

Abstract

This study aims to determine the effect of prevention costs and appraisal costs on sales growth PT. Katingan Timber Company. This research uses primary data by visiting PT Katingan Timber Celebes. The population in this study is all employee PT. Katingan Timber Company. The community selected 150 samples in the production department. The analytical method used is multiple linear analysis. This study's results indicate that: prevention costs and appraisal costs simultaneously have a significant effect on sales growth. Partially, prevention costs have a positive and significant impact on sales growth. It can be seen a 0,003; significance level of less than 0.05. The variable cost of assessment has a positive and significant effect on sales growth, a $ 0.003 significance level of less than 0.05. Prevention costs and appraisal costs only contribute to the variation changes the sales growth by 27,3%. While the rest of 72,7% influenced by other variables that are not included in this study