BORJUIS (JURNAL OF ECONOMY)
Vol. 1 No. 3 (2024): BORJUIS: JOURNAL OF ECONOMY

PENGARUH BIAYA OPERASIONAL DAN PENDAPATAN TERHADAP KINERJA KEUANGAN (STUDI KASUS PERUSAHAAN PERDAGANGAN ECERAN YANG TERDAFTAR DI BEI PADA TAHUN 2019-2023)

Nindy Dwi Sepfutri (Fakultas Ekonomi dan Bisnis Islam, UIN Sjech M. Djamil Djambek Bukittinggi)
Amsah Hendri Doni (Fakultas Ekonomi dan Bisnis Islam, UIN Sjech M. Djamil Djambek Bukittinggi)



Article Info

Publish Date
26 Nov 2025

Abstract

This research is motivated by the formation of instability in operational costs, income and financial capacity. and if operational costs increase until financial capacity decreases. And if income increases until financial capacity increases. This research intends to identify and analyze how much impact operational costs and income have on financial capacity (case study of street trading companies listed on the IDX for the period 2019-2023). The type of research used is a quantitative method and the type of information is inferior information. The illustration collection method used in this research is a purposive sampling method with a total of 32 industries. The information analysis method uses descriptive statistical experiments, classical assumption experiments consisting of normality experiments, multicollinearity experiments, heteroscedasticity experiments, autocorrelation experiments, multiple linear regression experiments consisting of experiments (R2), and hypothesis testing. The results of this research partially prove that the elasticity of operational costs has a significant effect on financial ability as evidenced by the results of the experiment tcount≥ttable (3.415≥1.3043) with significant figures showing ≤0.05. Income elasticity has a significant effect on financial ability as evidenced by the results tcount≥ttable (- 3.740≤1.3043) with significant figures 0.001≤0.05. Operational costs and income simultaneously have a significant effect on financial ability as evidenced by fcount and ftable (6.996≥3.25) with significant figures 0.003≤0.05.

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Journal Info

Abbrev

BORJUIS

Publisher

Subject

Description

BORJUIS: JURNAL OF ECONOMY adalah jurnal yang menerbitkan hasil penelitian, baik kajian teori maupun lapangan, baik secara umum maupun secara khusus yang berkaitan dengan bidang ekonomi, bisnis, manajemen, akuntansi, perbankan dan bidang-bidang lainnya yang dianggap relevan dengan ruang lingkup dari ...