S PEA 0707566 Table of content
DAFTAR ISI
PERNYATAAN .........................................................................................
i
ABSTRAK .................................................................................................
ii
KATA PENGANTAR ...............................................................................
iii
UCAPAN TERIMAKASIH......................................................................
iv
DAFTAR ISI .............................................................................................
vi
DAFTAR TABEL ....................................................................................
ix
DAFTAR GAMBAR ................................................................................
x
DAFTAR LAMPIRAN .............................................................................
xi
BAB I PENDAHULUAN .........................................................................
1
1.1 Latar Belakang Penelitian ...............................................................
1
1.2 Rumusan Masalah ..........................................................................
11
1.3 Maksud dan Tujuan Penelitian .......................................................
11
1.3.1 Maksud Penelitian .................................................................
11
1.3.2 Tujuan Penelitian ..................................................................
12
1.4 Kegunaan Penelitian .......................................................................
12
1.4.1 Kegunaan Teoritis ................................................................
12
1.4.2 Kegunaan Praktis .................................................................
13
BAB II TINJAUAN PUSTAKA, KERANGKA PEMIKIRAN DAN
HIPOTESIS .................................................................................
14
2.1 Tinjauan Pustaka ............................................................................
14
2.1.1 Efisiensi Biaya Overhead .....................................................
14
2.1.1.1 Pengertian Efisiensi Biaya Overhead.......................
14
2.1.1.2 Pengendalian biaya overhea .....................................
18
2.1.1.3 Analisis Selisih Biaya Overhead ..............................
21
2.1.1.4 Penggolongan Biaya Overhead Pabrik ....................
26
2.1.1.5 Penggunaan Tarif Biaya Overhead Yang Telah
Ditentukan Sebelumnya ...........................................
Nur Rahmi Indriani, 2014
Pengaruh Efisiensi Biaya Overhead Terhadap Volume Penjualan Perusahaan Manufaktur
Yang Terdaftar Di Bursa Efek Indonesia
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
29
2.1.1.6 Faktor-Faktor
Yang
Dipertimbangkan
Dalam
Pemilihan Tarif Biaya Overhead .............................
31
2.1.2 Volume Penjualan .................................................................
38
2.1.2.1 Pengertian Volume Penjualan ..................................
38
2.1.2.2 Jenis Dan Bentuk Penjualan .....................................
41
2.1.2.3 Faktor Yang Mempengaruhi Penjualan ...................
43
2.1.2.4 Fungsi Dan Tujuan Penjualan ..................................
45
2.1.2.5 Hubungan antara Efisiensi Biaya Overhead dengan
Volume Penjualan ....................................................
46
2.1.3 Penelitian Terdahulu .............................................................
47
2.2 Kerangka Pemikiran ........................................................................
50
2.3 Hipotesis Penelitian.........................................................................
53
BAB III OBYEK DAN METODE PENELITIAN ...............................
54
3.1 Obyek Penelitian ............................................................................
54
3.2 Metode Penelitian............................................................................
54
3.2.1 Desain Penelitian ...................................................................
54
3.2.2 Operasionalisasi Variabel......................................................
55
3.2.3 Populasi dan Sampel Penelitian ............................................
57
3.2.4 Teknik Pengumulan Data ......................................................
58
3.2.5 Teknik Analisis Data .............................................................
58
3.2.5.1 Uji Normalitas ..........................................................
58
3.2.5.2 Uji Linearitas............................................................
59
3.2.5.3 Analisis Regressi ......................................................
60
3.2.5.4 Koefisien Determinasi..............................................
60
3.2.5.5 Pengujian Hipotesis..................................................
61
BAB IV HASIL PENELITIAN DAN PEMBAHASAN .........................
63
4.1 Hasil Penelitian ...............................................................................
63
4.1.1 Gambaran Umum Perusahaan ...............................................
63
4.1.2 Data Hasil Penelitian .............................................................
86
4.1.3 Uji Normalitas ........................................................................
87
Nur Rahmi Indriani, 2014
Pengaruh Efisiensi Biaya Overhead Terhadap Volume Penjualan Perusahaan Manufaktur
Yang Terdaftar Di Bursa Efek Indonesia
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1.4 Uji Linearitas .........................................................................
87
4.1.5 Analisis Deskriptif ................................................................
89
4.1.6 Analisis Regresi ....................................................................
91
4.1.7 Pengujian Hipotesis...............................................................
93
4.1.8 Koefisien Determinasi ...........................................................
93
4.2 Pembahasan .....................................................................................
94
BAB V SIMPULAN DAN SARAN ..........................................................
96
5.1 Simpulan ........................................................................................
96
5.2 Saran ...............................................................................................
97
DAFTAR PUSTAKA ................................................................................
98
LAMPIRAN
DAFTAR RIWAYAT HIDUP
Nur Rahmi Indriani, 2014
Pengaruh Efisiensi Biaya Overhead Terhadap Volume Penjualan Perusahaan Manufaktur
Yang Terdaftar Di Bursa Efek Indonesia
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
PERNYATAAN .........................................................................................
i
ABSTRAK .................................................................................................
ii
KATA PENGANTAR ...............................................................................
iii
UCAPAN TERIMAKASIH......................................................................
iv
DAFTAR ISI .............................................................................................
vi
DAFTAR TABEL ....................................................................................
ix
DAFTAR GAMBAR ................................................................................
x
DAFTAR LAMPIRAN .............................................................................
xi
BAB I PENDAHULUAN .........................................................................
1
1.1 Latar Belakang Penelitian ...............................................................
1
1.2 Rumusan Masalah ..........................................................................
11
1.3 Maksud dan Tujuan Penelitian .......................................................
11
1.3.1 Maksud Penelitian .................................................................
11
1.3.2 Tujuan Penelitian ..................................................................
12
1.4 Kegunaan Penelitian .......................................................................
12
1.4.1 Kegunaan Teoritis ................................................................
12
1.4.2 Kegunaan Praktis .................................................................
13
BAB II TINJAUAN PUSTAKA, KERANGKA PEMIKIRAN DAN
HIPOTESIS .................................................................................
14
2.1 Tinjauan Pustaka ............................................................................
14
2.1.1 Efisiensi Biaya Overhead .....................................................
14
2.1.1.1 Pengertian Efisiensi Biaya Overhead.......................
14
2.1.1.2 Pengendalian biaya overhea .....................................
18
2.1.1.3 Analisis Selisih Biaya Overhead ..............................
21
2.1.1.4 Penggolongan Biaya Overhead Pabrik ....................
26
2.1.1.5 Penggunaan Tarif Biaya Overhead Yang Telah
Ditentukan Sebelumnya ...........................................
Nur Rahmi Indriani, 2014
Pengaruh Efisiensi Biaya Overhead Terhadap Volume Penjualan Perusahaan Manufaktur
Yang Terdaftar Di Bursa Efek Indonesia
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
29
2.1.1.6 Faktor-Faktor
Yang
Dipertimbangkan
Dalam
Pemilihan Tarif Biaya Overhead .............................
31
2.1.2 Volume Penjualan .................................................................
38
2.1.2.1 Pengertian Volume Penjualan ..................................
38
2.1.2.2 Jenis Dan Bentuk Penjualan .....................................
41
2.1.2.3 Faktor Yang Mempengaruhi Penjualan ...................
43
2.1.2.4 Fungsi Dan Tujuan Penjualan ..................................
45
2.1.2.5 Hubungan antara Efisiensi Biaya Overhead dengan
Volume Penjualan ....................................................
46
2.1.3 Penelitian Terdahulu .............................................................
47
2.2 Kerangka Pemikiran ........................................................................
50
2.3 Hipotesis Penelitian.........................................................................
53
BAB III OBYEK DAN METODE PENELITIAN ...............................
54
3.1 Obyek Penelitian ............................................................................
54
3.2 Metode Penelitian............................................................................
54
3.2.1 Desain Penelitian ...................................................................
54
3.2.2 Operasionalisasi Variabel......................................................
55
3.2.3 Populasi dan Sampel Penelitian ............................................
57
3.2.4 Teknik Pengumulan Data ......................................................
58
3.2.5 Teknik Analisis Data .............................................................
58
3.2.5.1 Uji Normalitas ..........................................................
58
3.2.5.2 Uji Linearitas............................................................
59
3.2.5.3 Analisis Regressi ......................................................
60
3.2.5.4 Koefisien Determinasi..............................................
60
3.2.5.5 Pengujian Hipotesis..................................................
61
BAB IV HASIL PENELITIAN DAN PEMBAHASAN .........................
63
4.1 Hasil Penelitian ...............................................................................
63
4.1.1 Gambaran Umum Perusahaan ...............................................
63
4.1.2 Data Hasil Penelitian .............................................................
86
4.1.3 Uji Normalitas ........................................................................
87
Nur Rahmi Indriani, 2014
Pengaruh Efisiensi Biaya Overhead Terhadap Volume Penjualan Perusahaan Manufaktur
Yang Terdaftar Di Bursa Efek Indonesia
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1.4 Uji Linearitas .........................................................................
87
4.1.5 Analisis Deskriptif ................................................................
89
4.1.6 Analisis Regresi ....................................................................
91
4.1.7 Pengujian Hipotesis...............................................................
93
4.1.8 Koefisien Determinasi ...........................................................
93
4.2 Pembahasan .....................................................................................
94
BAB V SIMPULAN DAN SARAN ..........................................................
96
5.1 Simpulan ........................................................................................
96
5.2 Saran ...............................................................................................
97
DAFTAR PUSTAKA ................................................................................
98
LAMPIRAN
DAFTAR RIWAYAT HIDUP
Nur Rahmi Indriani, 2014
Pengaruh Efisiensi Biaya Overhead Terhadap Volume Penjualan Perusahaan Manufaktur
Yang Terdaftar Di Bursa Efek Indonesia
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu