The aim of this research is to examine the effect of fixed asset intensity and inventory intensity on Central Sulawesi Province OPD Revenue in 2022 and 2023. This research uses a sample of fixed asset, inventory and regional income data in the financial reports of 40 OPDs in Central Sulawesi Province from 2022 to 2023. Data processing was carried out using SPSS. The hypothesis was tested using multiple linear regression. The research results show that there is a significant negative influence between Fixed Asset Intensity and OPD income. Apart from that, inventory asset intensity has no effect on OPD income.
Copyrights © 2024