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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Aglonema Widia Sekar Dewi
Universitas Panca Sakti Bekasi
Education

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PENGARUH BIAYA OPERASIONAL DAN PENDAPATAN TERHADAP KINERJA KEUANGAN PADA PT. BOSTON INDO GLOBAL PERIODE 2023–2025 Aglonema Widia Sekar Dewi; Adelina Suryati; Desy Arigawati
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18844

Abstract

This study aims to examine the effect of operating costs and revenue on the financial performance of PT. Boston Indo Global during the 2023–2025 period, both partially and simultaneously. Financial performance in this study is measured using Net Profit Margin (NPM). This research employed a quantitative method with descriptive and verification approaches. The population consisted of financial reports for 2023–2025, with a sample of 36 monthly financial reports selected via purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and R² using IBM SPSS Statistics 22. Results show that operating costs have a significant negative effect (t = -9.393, p < 0.05), while revenue has a significant positive effect (t = 14.570, p < 0.05). Simultaneously, both variables significantly affect financial performance (F = 136.195, p < 0.05, R² = 0.892). Efficient cost management and revenue optimization are vital to maintaining solid financial performance
Co-Authors Adelina Suryati Arigawati, Desy