THE EFFECT OF OPERATIONAL COSTS BUDGET AND INCOME BUDGET ON RETURN ON ASSETS IN JASA MARGA (PERSERO) TBK BELMERA BRANCH MEDAN

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Published Oct 28, 2019

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Sri Fitri Wahyuni
University of Muhammadiyah Sumatra Utara
Radiman SE, M.Si
University of Muhammadiyah Sumatra Utara

Abstract

This research was conducted aimed at knowing the Effect of Operational Cost Budget and the Effect of Income Budget on Return On Asset at PT. Jasa Marga (Persero) Tbk Belmera Medan Branch. Return On Asset Is a measurement of a company's ability to manage assets it has to obtain profits from both investment and own capital. Types of data in this study using quantitative data and data sources used are primary data in the form of financial statements of PT. Jasa Marga (Persero) Tbk Belmera Medan Branch 2007-2016. The data collection technique used is by using documentation techniques. The test used in this study is multiple linear regression which is used as an analytical tool to test the hypothesis used t-test, F test, and determination coefficient test using SPSS16.0. The results of this study indicate that partially the Operational Cost Budget has a significant effect on Return On Asset and Revenue Budget has a significant effect on Return On Asset. and simultaneously the Operational Cost Budget and Income Budget have a significant effect on Return On Asset at PT. Jasa Marga (Persero) Tbk Belmera Medan Branch 2007-2016.

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How to Cite
Wahyuni, S., & SE, M.Si, R. (2019). THE EFFECT OF OPERATIONAL COSTS BUDGET AND INCOME BUDGET ON RETURN ON ASSETS IN JASA MARGA (PERSERO) TBK BELMERA BRANCH MEDAN. INTERNATIONAL CONFERENCE ON GLOBAL EDUCATION, 1(1), 1783-1792. Retrieved from https://ejurnal.unespadang.ac.id/index.php/ICGE/article/view/66
Issue
INTERNATIONAL CONFERENCE ON GLOBAL EDUCATION VII
Section
EDUCATIONAL CREATIVITY
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