ANALISIS PENGARUH BIAYA TRANSPORTASI TERHADAP LABA BERSIH: STUDI KUANTITATIF PADA PT. POS INDONESIA (PERSERO) PERIODE 2021–2023

Abstract

Transportation costs are the total costs incurred by logistics or courier company during the
movement process from the point of origin to the final destination. This study aims to analyze
transportation costs and net profit at PT Pos Indonesia (Persero) during the 2021-2023 period.
Furthermore, this study also examines the effect of transportation costs on the company's net
profit. This study uses a quantitative approach. The population in this study is 36 monthly profit
and loss financial statements. The sample in this study is 36 data through a saturated sampling
technique. The data used is secondary data obtained from Pos Indonesia (Persero)'s monthly
profit and loss financial statements for the 2021-2023 period. The analytical tools used in this
study are the Normality Test, Product Moment Correlation Test, Simple Linear Regression Test,
Coefficient of Determination Test, and t-Test. This study uses the IBM SPSS (Statistical Product
and Service Solution) version 27 application. The results of this study state that transportation
costs (X) decreased in 2022 and increased in 2023. Net profit (Y) increases annually. Based on
the testing conducted, this study states that transportation costs have no effect on net profit in the
2021-2023 period. The t-test shows that the t-table value of 2.032 is greater than the calculated t-
value of 1.129, with a significance value of 0.267.