Pengaruh Pendapatan Dan Beban Operasional Terhadap Laba Pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Buleleng Tahun 2013-2015

Abstract

Penelitian ini bertujuan untuk memperoleh temuan eksplanatif yang teruji tentang (1) pengaruh pendapatan dan beban operasional secara simultan terhadap laba, (2) pengaruh pendapatan secara parsial terhadap laba, (3) pengaruh beban operasional secara parsial terhadap laba, (4) pengaruh pendapatan secara parsial terhadap beban operasional. Desain penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Subjek penelitian ini adalah PDAM Kabupaten Buleleng, dan objek penelitian adalah pendapatan, beban operasional dan pertumbuhan laba. Data dikumpulkan dengan pencatatan dokumen, kemudian dianalisis menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa (1) ada pengaruh signifikan secara simultan pendapatan dan beban operasional terhadap laba, (2) ada pengaruh positif dan signifikan secara parsial pendapatan terhadap laba, (3) ada pengaruh negatif dan signifikan secara parsial beban operasional terhadap laba, (4) ada pengaruh positif dan signifikan secara parsial pendapatan terhadap beban operasional.
Kata Kunci : Pendapatan, beban operasional dan laba

This study aimed at obtaining explanative research about, (1) the simultaneous influence between incomes and operating expenses to profit, (2) the partial influence of incomes to profit, (3) the partial influence of operating expenses to profit, (4) the partial influence of incomes to operating expenses. The research design used in this study was causal quantitative. Furthermore, the subject in this study was Regional Water Supply Company (PDAM) in Buleleng regency and the object were income, operating expenses, and profit development. The data were collected using documentation technique, and then it’s analyzed with path analysis. The result of this study showed that (1) there was the significant influence simultaneously between incomes and operating expenses to profit, (2) there was the positive and significant influence of incomes partially to profit, (3) there was the negative and significant influence of operating expenses partially to profit, (4) there was the positive and significant influence of incomes partially to operating expenses.
keyword : Income, operating expenses and profit.