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All Journal Jurnal Manajemen Perbankan Keuangan Nitro
Ghalen Wharton
1Accounting Study Program, Parahyangan Catholic University, Bandung
Economics, Econometrics & Finance

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The Effect of Interconnection Expenses on the Current Period Profit of XL Axiata During the 2020–2024 Period Ghalen Wharton; Athalya Edgina Auryn Kanuau; Ignatius Rafael; Elizabeth Tiur Manurung
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 3 (2026): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study analyzes the effect of interconnection expenses on current-period profit at PT. XL Axiata Tbk. Financial data is taken from quarterly financial reports and analyzed using simple linear regression. Interconnection expenses are among the operating cost components in the telecommunications industry. Using analytical descriptive methods and quantitative approaches, the study indicates that interconnection expenses have a positive and significant effect on current-period profit. The resulting linear regression equation shows that an increase in interconnection expenses by one unit will increase current period profit by 1.621247003 units. This study concludes that efficient management of interconnection expenses is crucial to increasing company profitability.
Co-Authors Athalya Edgina Auryn Kanuau Elizabeth Tiur Manurung Ignatius Rafael