PENGARUH EFISIENSI BEBAN OPERASI TERHADAP PROFITABILITAS PT INDONESIA POWER UNIT BISNIS PEMBANGKITAN SAGULING

Riansyah, Rizky (2014) PENGARUH EFISIENSI BEBAN OPERASI TERHADAP PROFITABILITAS PT INDONESIA POWER UNIT BISNIS PEMBANGKITAN SAGULING. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui gambaran efisiensi beban operasi pada PT Indonesia Power UBP Saguling Periode 2004-2013, mengetahui gambaran profitabilitas PT Indonesia Power UBP Saguling Periode 2004-2013, dan mengetahui pengaruh efisiensi beban operasi terhadap profitabilitas PT Indonesia Power UBP Saguling Periode 2004-2013. Penelitian ini termasuk penilitian deskriptif verifikasi. Gambaran efisiensi beban operasi diperoleh dari rasio efisiensi yang membandingkan realisasi dan anggaran beban operasi. Dan gambaran profitabilitas diperoleh dari pengukuran melalui Return On Assets (ROA). Metode penelitian yang dilakukan adalah metode deskriptif verifikasi dengan teknik pengumpulan data teknik dokumentasi. Pengolahan data dalam penelitian ini menggunakan analisis regresi sederhana. Yang diawali dengan uji linearitas untuk mengetahui data yang diteliti bersifat linear. Dilanjutkan dengan uji keberartian regresi menggunakan uji F dan pengujian keberatian koefiensi b dengan uji t. Berdasarkan hasil penelitian dapat diketahui : (1) Perkembangan efisiensi beban operasi pada PT Indonesia Power UBP Saguling cenderung meningkat, (2) Profitabilitas dengan menggunakan rasio Return On Assets pada PT Indonesia Power UBP Saguling Periode 2004-2013 cenderung naik. Namun, skor ROA yang dicapai berdasarkan standar kesehatan BUMN belum baik, (3) Efisiensi beban operasi berpengaruh positif terhadap profitabilitas. Kata Kunci : Efisiensi Beban Operasi, Profitabilitas, ROA The study aims to describe the efficiency of operating expenses in PT Indonesia Power UBP Saguling period 2004-2013, to describe of profitability PT Indonesia Power UBP Saguling period 2004-2013, and determine the influence of operating expenses efficiency to profitability of PT Indonesia Power UBP Saguling Period 2004-2013 . This research includes descriptive penilitian verification. Overview of the operating load efficiency is obtained from the ratio that compares the efficiency of realization and operating expenses budget. And profitability picture is obtained from measurements through Return on Assets (ROA). The research method is descriptive-verificative method with data collection documentation techniques. Processing of the data in this study using simple regression analysis. Which begins with a linearity test to determine the data under study is linear. Followed by regretion significance test using the F test and coefficient b significance test using t test. The result of this research suggests the following findings : (1) The development of the efficiency of operating expenses in PT Indonesia Power UBP Saguling tends to increase, (2) Profitability by using Return on Assets ratio at PT Indonesia Power UBP Saguling period 2004-2013 tended to rise. However, ROA scores achieved by state-owned enterprises have not been good health standards, (3) efficiency in operating expenses positive effect on profitability. Keywords : Efficiency Operating Expenses, Profitability, Return On Assets

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil : S PEA RIA p-2014 Pembimbing : I. Heni Mulyani
Uncontrolled Keywords: Efisiensi Beban Operasi, Profitabilitas, ROA
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: DAM staf
Date Deposited: 28 Apr 2015 07:46
Last Modified: 28 Apr 2015 07:46
URI: http://repository.upi.edu/id/eprint/14396

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