Pengaruh Harga Jual terhadap Volume Penjualan Rokok (Studi Kasus pada Perusahaan Subsektor Rokok yang terdaftar di Bursa Efek Indonesia)

  • Cici Rospita Sari Politeknik Negeri Bandung
  • Lili Indrawati Politeknik Negeri Bandung
  • Etti Ernita Sembiring Politeknik Negeri Bandung
  • Jouzar Farouq Ishak Politeknik Negeri Bandung
Keywords: Selling price, Sales volume, Cigarette, CHT tariffs

Abstract

After the economy slowed down due to the pandemic, demand in the cigarette sector began
to recover in 2021. The growth rate of cigarette sales volume is different for each category. These
conditions indicate that the price gap due to CHT tariffs has led to significant growth in the
performance of products at lower prices (IDX, 2022). This study uses a quantitative approach using
the selling price (X) and sales volume (Y). The subjects are 3 cigarette sub-sector companies that
are listed on the Indonesia Stock Exchange and have published their 2017-2021 annual reports.
Data were analyzed using panel data regression with the help of SPSS 26.0 software. The results
showed that the selling price variable had a significant positive effect on sales volume. This can be
seen from the results of the t test where the significance value of the t test is 0.003 <0.05. In addition,
the coefficient of determination shows that the selling price variable has an effect of 49.7% on sales
volume. While the remaining 50.3% is influenced by other factors not included in this study.

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Published
2024-03-28
How to Cite
Rospita Sari, C., Indrawati, L., Sembiring, E. E., & Ishak, J. F. (2024). Pengaruh Harga Jual terhadap Volume Penjualan Rokok (Studi Kasus pada Perusahaan Subsektor Rokok yang terdaftar di Bursa Efek Indonesia). Indonesian Accounting Literacy Journal, 4(2), 21 - 28. https://doi.org/10.35313/ialj.v4i2.5002