Please use this identifier to cite or link to this item: http://repository.uma.ac.id/handle/123456789/18484
Title: Pengaruh Biaya Operasional Dan Pendapatan Terhadap Kinerja Keuangan Berdasarkan Rasio Return On Asset (Roa) Pada Pt Sentul City Tbk Tahun 2016-2020
Other Titles: The Influence of Operating Costs and Income on Financial Performance Based on Return On Assets (Roa) Ratio at Pt Sentul City Tbk 2016-2020
Authors: Sembiring, Raca Kumala
Keywords: biaya operasional
pendapatan dan kinerja keuangan (return on asset)
operational costs
income and financial performance
Issue Date: 28-Sep-2022
Publisher: Universitas Medan Area
Series/Report no.: NPM;188320086
Abstract: Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh dari biaya operasional dan pendapatan terhadap kinerja keuangan berdasarkan rasio Return On Asset pada PT Sentul City Tbk. Jenis penelitian yang digunakan adalah penelitian kuantitatif asosiatif. Populasi dalam penelitian ini adalah laporan keuangan PT Sentul City Tbk yang terdaftar di Bursa Efek Indonesia sejak tahun 2016-2020 yang berjumlah 60. Metode pengumpulan data dilakukan dengan tehnik dokumentasi, yaitu dengan cara pengumpulan, pencatatan serta laporan keuangan perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa biaya operasional bernilai thitung < ttabel dimana -2,274 < 2,002 dan nilai signifikan 0,036 > 0,05 dapat disimpulkan bahwa biaya operasional berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan berdasarkan rasio Return On Asset. Dan hasil dari pendapatan bernilai thitung > ttabel dimana 3,881 > 2,002 dan nilai signifikan 0,001 < 0,05 dapat disimpulkan bahwa pendapatan berpengaruh positif dan signifikan terhadap kinerja keuangan berdasarkan rasio Return On Asset. The purpose of this study was to determine how the influence of operating costs and income on financial performance based on the ratio of Return On Assets at PT Sentul City Tbk. This type of research used is quantitative associative research. The population in this study is the financial statements of PT Sentul City Tbk which are listed on the Indonesia Stock Exchange since 2016-2020, amounting to 60. The method of data collection is carried out by documentation techniques, namely by collecting, recording and reporting company financial statements. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that operating costs are worth tcount < ttable where -2,274 < 2,002 and a significant value of 0,036 > 0,05. It can be concluded that operational costs have a negative and insignificant effect on financial performance based on the Return On Assets ratio. And the results of the income value tcount > ttable where 3,881 > 2,002 and a significant value of 0.001 < 0.05, it can be concluded that income has a positive and significant effect on financial performance based on the ratio of Return On Assets ratio.
Description: 99 Halaman
URI: http://repository.uma.ac.id/handle/123456789/18484
Appears in Collections:SP - Management

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