Biaya Pemasaran dan Perubahan Omzet Penjualan serta Pengaruhnya terhadap Laba Perusahaan

Abstract

The purpose of this research was to examine the impact of cost of marketing and sales turnover of PT.Garuda Plaza Hotel Medan net income in 2010 until 2012 partially and simultaneously. Sampling method that used was interview and collecting company annual reports. Data that used in this research was financial statement of PT. Garuda Plaza Hotel Medan which directly took from accounting staff. As for variables in this research was cost of marketing and sales turnover as independent variable and net income as dependent variable. Research methodology that used was descriptive analysis method and the method of statistical analysis. The results of this research were confirmed that cost of marketing and sales turnover had significant influence to net income either simultaneously or partially.