The Effect of Interconnection Expenses on the Current Period Profit of XL Axiata During the 2020–2024 Period

Ghalen Wharton (1Accounting Study Program, Parahyangan Catholic University, Bandung)
Athalya Edgina Auryn Kanuau (Accounting Study Program, Parahyangan Catholic University, Bandung.)
Ignatius Rafael (Accounting Study Program, Parahyangan Catholic University, Bandung.)
Elizabeth Tiur Manurung (Accounting Study Program, Parahyangan Catholic University, Bandung.)

Jurnal Manajemen Perbankan Keuangan Nitro
Vol. 2 No. 3 (2026): Special Volume for International Collaboration

This study analyzes the effect of interconnection expenses on current-period profit at PT. XL Axiata Tbk. Financial data is taken from quarterly financial reports and analyzed using simple linear regression. Interconnection expenses are among the operating cost components in the telecommunications industry. Using analytical descriptive methods and quantitative approaches, the study indicates that interconnection expenses have a positive and significant effect on current-period profit. The resulting linear regression equation shows that an increase in interconnection expenses by one unit will increase current period profit by 1.621247003 units. This study concludes that efficient management of interconnection expenses is crucial to increasing company profitability.