Sallaam, Windyastuti Nazah (2013) PENGARUH EFISIENSI BEBAN OPERASI TERHADAP PROFITABILITAS PADA PDAM TIRTA MEDAL SUMEDANG PERIODE 2000-2011. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui: (1) Bagaimana gambaran efisiensi beban operasi yang dilakukan oleh PDAM Tirta Medal Sumedang periode 2000-2011, (2) Bagaimana gambaran profitabilitas pada PDAM Tirta Medal Sumedang periode 2000-2011 dan (3) Bagaimana pengaruh efisiensi beban operasi terhadap profitabilitas pada PDAM Tirta Medal Sumedang periode 2000-2011. Efisiensi beban operasi diukur dengan menggunakan rasio efisiensi yang membandingkan antara realisasi beban operasi dengan anggaran beban operasi, dan profitabilitas diukur menggunakan Return on Assets (ROA). Metode penelitian yang digunakan adalah metode deskriptif verifikatif. Adapun teknik pengumpulan data yang digunakan adalah teknik dokumentasi. Pengolahan data dalam penelitian ini menggunakan perhitungan statistik regresi sederhana. Sebelum menggunakan analisis regresi sederhana, dilakukan uji linieritas untuk membuktikan bahwa data bersifat linier. Selanjutnya, dilakukan pengujian keberartian regresi menggunakan uji F, kemudian dilanjutkan dengan pengujian keberartian koefisien b menggunakan uji t. Berdasarkan hasil penelitian dapat diketahui: (1) Perkembangan efisiensi beban operasi pada PDAM Tirta Medal Sumedang dari tahun ke tahun cenderung meningkat (2) Profitabilitas dengan menggunakan rasio Return on Assets (ROA) pada PDAM Tirta Medal Sumedang dari tahun ke tahun cenderung meningkat. Namun demikian, ROA yang diperoleh masih belum mencapai nilai standar minimum ROA dan (3) Efisiensi beban operasi memiliki pengaruh positif terhadap profitabilitas. Implikasi dari hasil penelitian ini adalah perusahaan yang tidak efisien dalam melakukan efisiensi beban operasi maka akan memperoleh profitabilitas yang rendah, sehingga perusahaan tersebut tidak akan mencapai laba optimal. Kata Kunci: efisiensi beban operasi, profitabilitas dan ROA This research purpose is to know: (1) how is the description of operational expense efficiency that was done by PDAM Tirta Medal Sumedang, period of 2000-2011, (2) how is the description of profitability at PDAM Tirta Medal Sumedang period of 200-2011, and (3) how the influence of operational expense efficiency toward profitability at PDAM Tirta Medal Sumedang period of 2000-2011. The operational expense efficiency is measured by using efficiency ratio which is comparing between realization of operational expense with estimates of operational expense, and profitability is measured by Return on Assets (ROA). The research method that was used is descriptive verification method. As for the data collection technique that was used in this research is documentation. Data processing in this research used statistics of simple regression. Before using simple regression analysis, it was done linearity test to prove that the data is linear. After that, the writer did the significance of regression testing used F test, then it is continued with the significance of coefficient b testing used t test. Based on the result of research can be known: (1) the expansion of operational expense efficiency at PDAM Tirta Medal Sumedang from year to year inclined to rise. (2) the profitability by using ratio of Return on Assets (ROA) at PDAM Tirta Medal Sumedang from year to year inclined to rise. However, ROA which is obtained, it still does not reach ROA standar minimun value and (3) the operational expense efficiency have positive influence toward profitability. The implication from result of this research is the enterprise which is not efficiency in doing operational expense efficiency, it will obtain low profitability, so that the enterprise will not achieve optimal profit. Keyword: operational expense efficiency, profitability and ROA
| Item Type: | Thesis (S1) |
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| Subjects: | Universitas Pendidikan Indonesia > Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | DAM STAF Editor |
| Date Deposited: | 09 Oct 2013 03:35 |
| Last Modified: | 09 Oct 2013 03:35 |
| URI: | http://repository.upi.edu/id/eprint/2130 |
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