PENGARUH HARGA JUAL GAS LPG TERHADAP PROFITABILITAS PERUSAHAAN PADA PT. WINASTA CAROLINE KOTA LUBUKLINGGAU

Abstract

This study was associative, which the aims of this study proved the correlation between the gas selling price of LPG (Liquefied Petroleum Gas) to the company profitability (gross profit margin) based on the theories that support in analyzing the data obtained since doing the study. The analytical method was the method of statistical analysis by the statistical software SPSS version 17 where the data sample was the selling price data and gross profit margin during two years that were calculated monthly. Regression results indicated the variable of the selling price of LPG  did not have significant effect for the company profitability (gross profit margin). These results could be seen in the R square or r determination about 0,111 which meant only the 11,1% variations of the changing of gross profit margin, could be explained by variables in the selling price changing. While the remaining was 88,9% that was explained by other variables that were not included in the equation and from the t-test testing which indicated the significance number (sig) the selling price was above 0,05 which was 0,111 that meant the variable of selling price was not significant effect on company profitability (gross profit margin) at the confidence level was 95%.