Pengaruh Harga Jual Trhadap Efisiensi Biaya Pada PT. Perkebunan Nusantara IV

The aim of this research is to test that the sales price has effect to the cost efficiency. The independent variable that is use at this research is sales price, and the dependent variable is cost efficiency.The research location is at PT. Perkebunan Nusantara IV which head office is at Letjend. Suprapto Street number 2 Medan. Data in this research are get from interview with the accounting department staff. Analysis method that is used is statistic method with SPSS (Statistical Product and Servic Solution). Analysis model that used is simple regression.The result in this research indicate that coefficient of sales price 0.152. It means that sales price has positive correlation but not significant effect with cost efficiency. Testing output shows R2 = 0.044. Means that 4.4% of cost efficiency is effected of sales price, the rest 95.6% is effected of other variable that isn’t used in this model.