ABSTRACT
Minal Mukromi. 215.03.046. The Influence of Cost of Goods Sold towards Gross Profit (Case of Study is at CV Insan Mandiri) Accounting Major STIE Trianandra. ( Supervised by Indra Gouw and Endang Tri Hastuti).
Cost of goods sold is the carrying value of goods sold during a particular period. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out, or average cost and gross profit is the profit a company makes after deducting the costs associated with making and selling its products.
Problem and purpose of this research study is to find out and determine if there is an influence of costs of goods sold towards gross profit at the respected company.
Population is derived from journal of account receivable, journal of cost of goods sold, yearly gross report and financial statement period of 2017 – 2018 and sample is taken through secondary data from the respected company. Research study has been done through quantitative expost facto method as data is analyzed through descriptive statistic and inferential statistic whereas simple regression including partial test have been done.
The result of research study have been obtained and revealed that cost of goods sold strengthened towards gross profit with an estimated coefficient of 0.913 or 91.3% and the rest around 8.7% is explained by other factors. There is a significant value shows (Ho) is rejected and (Ha) is accepted. It means that the cost of goods sold is positive and significant towards gross profit at CV. Insan Mandiri.
Keywords; Cost of goods sold, gross profit