Analisis Pengaruh Break Even Point (BEP) sebagai Alat Perencanaan Laba pada PT. Kalbe Farma, Tbk yang Terdaftar di Bursa Efek Indonesia (BEI)

Abstract

This study aims to find out "Analysis of Break Even Point as a Profit Planning Tool at PT. Kalbe Farma, Tbk which is listed on the IDX. This type of research is descriptive research. This research is intended to find out the Analysis of Break Even Point as a Profit Planning Tool at PT. Kalbe Farma, Tbk which is listed on the IDX. The sample in this study is credit data at PT. Kalbe Farma, Tbk. Based on the analysis at PT. Kalbe Farma, Tbk, which is listed on the IDX, obtained the Break Even Point at PT Kalbe Farma Tbk experiencing uneven levels. The drastic decline occurred in 2014 and in the following year it continued to decline and in 2016 it experienced an increase again. Profit Planning at PT Kalbe Farma Tbk obtains good sales results from 2014 to 2018, sales results continue to increase from year to year with profit income which also increases. Effect of Break Even Point on Profit Planning at PT Kalbe Farma Tbk. Based on statistical calculations that have been done, seen from the correlation coefficient that the effect of Break Even Point on earnings has a strong (positive) relationship and strong influence, which is 0.80. when viewed from the calculation of the t test that the magnitude of the influence between Break Even Point on Profit there is a high (positive) relationship, that is, in terms of t count equal to 2.31 while t table 2.07. then Ha is accepted which means there is an influence between Break Even Point on profit planning.