Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)
Vol 13 No 1 (2020): Januari-Juni

ANALISIS PENGARUH BIAYA OPERASIONAL TERHADAP KINERJA KEUANGAN PT. PLN ( Persero )

Wulandari . (Unknown)
Nurhayati . (Sekolah Tinggi Ilmu Ekonomi Bima)
An Putra Ramadhan (Sekolah Tinggi Ilmu Ekonomi Bima)



Article Info

Publish Date
29 Jun 2020

Abstract

Financial institution or company considers that return on assets is one of the most important ratios because this ratio is related to the sustainability and stability of each company or financial institution. In addition, this financial ratio is used to measure a company's ability to generate sufficient profits. high in each period and comes from investment activities. In addition, companies also need to pay attention to factors that can affect the return on assets. In this study aims to find or find out the effect of operational costs and finansial perfomance on return on assets partially. This research was conducted at PT.PLN (persero) Tbk Public Corporation and used documentation data collection and study literature. Data analysis techniques used in this study are simple linear regression, determination, simple correlation coefficient and t test. and in this study the researchers obtained research results that operational costs and operating income had no effect and were not significant to return on assets.

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Journal Info

Abbrev

JUMPA

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) adalah jurnal penelitian dibidang manajemen dan akuntansi yang diterbitkan oleh STIE Cendekia Bojonegoro. Jurnal ini terbit 2 kali dalam setahun (Januari-Juni dan Juli-Desember). Fokus jurnal ini dibidang Manajemen (Manajemen Bisnis, Manajemen ...