PENGARUH PENJUALAN SUKU CADANG ALAT BERAT TERHADAP PENINGKATAN PENDAPATAN PADA PT. TRAKTOR NUSANTARA CABANG MAKASSAR

Alfiah Dwi Lestari. "Effect of the sale of spare parts of heavy equipment to the increase inrevenueat PT. Tractor Nusantara Branch Makassar". guided by Ahmad Firman.
The purpose of this study was to determine the effect of cash sales and credit sales of heavy equipment parts to increase revenue at PT. tractor nusantara branch Makassar. In this research the author uses a quantitative method is an analysis of data obtained from the companyin the form off igures relating to cash sales, credit sales and the level of in comeat PT Tractor Nusantara Branch Makassar.
Based on these results the authors are interested to examine the effect of the sale of spare parts of heavy equipment to increase revenue at PT Tractor Nusantara Branch Makassar. Where the regression equation variable x1 which is the regression coefficient showed great influence variable x1 on the dependent variable and the negative sign indicates that the variable x1 a negative contribution means that each increase of one unit on cash sales revenue that would reduce revenues, variable x2 which is where the regression coefficient value indicates a great influence on the dependent variable x2 and a positive sign indicates that the variable x2 make a positive contribution means that each increase of one unit of credit revenue that will increase revenue.
In the hypothesis test showed that the cash sales and credit sales a significant effect on the increase in revenue. It is seen from the results of SPSS by using F (simultaneous) dan T test (partial) by using data from the sale of cash, credit sale and the level of income of the company for 6 years (2010 s/d 2015) thus proposed hypothesis is accepted.