JIA (Jurnal Ilmiah Akuntansi)
Vol 7 No 1: June 2022

Operating Profit, Capital Adequacy and Operational Costs on Operational Revenues: Case of Vilage-Owned Enterprises

Gede Putu Agus Jana Susila (Universitas Pendidikan Ganesha)



Article Info

Publish Date
20 Jul 2022

Abstract

This study was intended to examine the impact of capital adequacy and operational costs on operational revenues (BOPO) on operating profit at the same time and to some degree. This study was classified as causal quantitative study. The subjects of this study consisted of Village-Owned Enterprises in Banjar Sub-District, which were registered at the Village and Community Empowerment Service, and the objects included capital adequacy, operational costs, operational revenues and operating profit. The samples that were involved in this study were determined by means of purposive sampling with a total sample of six BUMDes. Moreover, data were gathered by means of document recording, and were then analyzed by using multiple linear regression analysis. The results showed that (1) capital adequacy and operational costs on operational revenues provided a significant effect on operating profit (2) capital adequacy provided a negative and insignificant effect on operating profit (3) operational costs on operational revenues had a negative and significant effect on operating profit.

Copyrights © 2022






Journal Info

Abbrev

JIA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field ...