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All Journal International Journal of Accounting, Business, and Economic Policy
Aji Akhtar Aljunaid
Management Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Indonesia

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The Effect of Mobility Costs and Heavy Equipment Maintenance Costs on Rental Prices at PT Sarana Baja Perkasa Aji Akhtar Aljunaid; Daman Sudarman
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 4 (2025): October
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i4.257

Abstract

Operational efficiency and cost management are crucial determinants of corporate sustainability in the heavy equipment rental industry. This study aims to analyze the partial and simultaneous effects of mobility costs and maintenance costs on the operational performance of heavy equipment at PT Sarana Baja Perkasa. Using a quantitative approach and an explanatory research design, a causal study examining the effect of the independent variables on the dependent variable, data were collected from 62 operational and engineering personnel using a saturated sampling method, complemented by historical financial and operational records. Data were analyzed using Multiple Linear Regression, along with classical assumption tests, partial t-tests, simultaneous F-tests, and the coefficient of determination (R²). The empirical findings indicate that mobility costs have a positive and significant effect on heavy equipment operations (β₁=0.342, p<0.05). Maintenance costs also exhibit a strong positive and significant impact (β₂=0.518, p<0.05). Simultaneously, mobility costs and maintenance costs significantly influence operational performance (F=48.612, p<0.05), accounting for 62.2% of the total variance (R²=0.622, Adjusted R²=0.609). These results confirm that systematic mobility planning and proactive maintenance strategies are vital for minimizing equipment downtime and maximizing equipment availability. The study contributes to Asset Life Cycle Theory by providing empirical evidence on logistics and maintenance synergy in archipelago-based infrastructure projects.
Co-Authors Daman Sudarman