Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Accounting Profession Journal (APAJI)
Zega, Yefta
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE IMPACT OF OPERATING COST AND REVENUE BUDGETING ON FINANCIAL PERFORMANCE: EVIDENCE FROM BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2021–2024) Hasibuan, Renika; Simanullang, Refika Sriwidawati; Zega, Yefta; Ningsih , Thresia Ita Sri; Laia , Arianti; Sirait , Yesica Tina Claudia
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine both partially and simultaneously the effect of operating cost budgets and revenue budgets on the financial performance of financial service companies in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The population of this study consists of 47 banking companies listed on the Indonesia Stock Exchange. A quantitative research method was employed, using purposive sampling to select 11 companies, resulting in a total of 44 observations. Data were collected from annual reports and audited financial statements published by banking sector financial service companies listed on the Indonesia Stock Exchange. The data analysis technique used was multiple linear regression, processed using IBM SPSS version 30. The results indicate that the operating cost budget plan has no partial effect on financial performance, while the revenue budget plan has a partial effect on financial performance. However, the operating cost budget plan and the revenue budget plan simultaneously have a significant effect on the financial performance of financial service companies in the banking sector listed on the Indonesia Stock Exchange.
Co-Authors Laia , Arianti Ningsih , Thresia Ita Sri Renika Hasibuan Simanullang, Refika Sriwidawati Sirait , Yesica Tina Claudia