ABSTRACT. Keywords: Investment of Fixed Assets, Operating Income. vii Universitas Kristen Maranatha
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- Erlin Jayadi
- 7 tahun lalu
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1 ABSTRACT Development of services company information providers and communication encourage the emergence of competition in the business world. To be able to win the competition need a good quality service at competitive prices. To realize it need a fixed assets to be used for operating activities. PT Telekomunikasi Indonesia Tbk every year always invest fixed assets with very high nominal value. Based on the description, the writers interested in conducting research with the title "The Effect of Fixed Assets Investment In Operating Income PT.Telekomunikasi Indonesia.Tbk." Type of research used descriptive research and verification research that is aimed to provide information about the variables that are being studied. Data collection techniques used are fieldwork and literature research. Based on research results related to the influence of investment of fixed assets to operating income can be seen that there is a positive relation between the dependent variable against independent which translated into a statistical equation that produces a positive equation. Pearson correlation analysis results obtained correlation value of indicates that investment in fixed assets have a very strong relation to operating income. Results obtained coefficient of determination R - square of 88.9%. This means that the variants that occur at variable operating income 88.9% can be explained through a variant that occurs in fixed asset investment variables and rest 11,1% influenced by other factors. Such as: the performance of employees, the large amount of costs incurred for the maintenance of existing fixed assets, the large amount of operating costs incurred. Keywords: Investment of Fixed Assets, Operating Income vii
2 ABSTRAK Perkembangan perusahaan jasa penyedia layanan informasi dan komunikasi mendorong timbulnya persaingan dalam dunia usaha. Untuk dapat memenangkan persaingan tersebut diperlukan kualitas pelayanan yang baik dengan harga yang kompetitif. Untuk mewujudkan semua itu dibutuhkan aktiva tetap yang akan digunakan untuk kegiatan operasional. PT Telekomunikasi Indonesia Tbk setiap tahunnya selalu melakukan investasi aktiva tetap yang nilai nominalnya sangat besar. Berdasarkan uraian tersebut penulis tertarik untuk melakukan penelitian dengan judul Pengaruh Penambahan Investasi Aktiva Tetap Terhadap Pendapatan Operasional PT.Telekomunikasi Indonesia.Tbk. Jenis penelitian yang digunakan adalah penelitian deskriptif dan penelitian verifikatif yaitu bertujuan untuk memberi gambaran mengenai variabel variabel yang sedang diteliti. Teknik pengumpulan data yang digunakan adalah penelitian lapangan dan penelitian kepustakaan. Berdasarkan hasil penelitian berkaitan dengan pengaruh investasi aktiva tetap terhadap pendapatan operasional dapat diketahui bahwa terdapat hubungan yang positif antara variabel dependen terhadap independen yang diwujudkan dalam sebuah persamaan statistik yang menghasilkan persamaan positif. Hasil analisis korelasi Pearson didapat nilai korelasi sebesar 0,943 menunjukkan bahwa investasi aktiva tetap mempunyai hubungan yang sangat kuat terhadap pendapatan operasional. Hasil koefisien determinasi didapat R square sebesar 88,9%. Hal ini berarti varian yang terjadi pada variabel pendapatan operasional 88,9% dapat dijelaskan melalui varian yang terjadi pada variabel investasi aktiva tetap dan sisanya 11,1% dipengaruhi oleh faktor lain. Seperti : kinerja karyawan, besarnya jumlah biaya yang dikeluarkan atas pemeliharaan aktiva tetap yang ada, besarnya jumlah biaya operasional yang dikeluarkan. Kata kunci : Investasi Aktiva Tetap, Pendapatan Operasional viii
3 DAFTAR ISI HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT... vii ABSTRAK... viii DAFTAR ISI... ix DAFTAR GAMBAR... xii DAFTAR TABEL... xiii DAFTAR LAMPIRAN... xiv BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 5 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS 2.1 Kajian Pustaka Investasi Pengertian Investasi Jenis Investasi Aktiva Tetap ix
4 Pengertian Aktiva Tetap Karakteristik Aktiva Tetap Klasifikasi Aktiva Tetap Pengakuan Aktiva Tetap Cara Perolehan Aktiva Tetap Pengeluaran Setelah Perolehan Aktiva Tetap PenyusutanAktiva Tetap Pendapatan Pengertian Pendapatan Pengukuran Pendapatan Pengakuan Pendapatan Sumber sumber Pendapatan Hubungan Investasi Aktiva Tetap terhadap Pendapatan Kerangka Pemikiran Hipotesis BAB III METODOLOGI PENELITIAN Lokasi dan Waktu Penelitian Jenis Penelitian Definisi Operasional Variabel Populasi dan Sampel Teknik Pengumpulan Data Alat Analisis Penetapan Hipotesis Pemilihan Tes Statistik x
5 Penarikan Kesimpulan BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1. Hasil Penelitian Sejarah PT Telekomunikasi Indonesia Visi, Misi, Tujuan dan Inisiatif Strategis PT Telekomunikasi Indonesia Tbk Struktur Organisasi PT Telekomunikasi Indonesia Data Investasi Aktiva Tetap dan Pendapatan Operasional Analisis Pengaruh Investasi Aktiva Tetap terhadap Pendapatan Operasional Uji Normalitas Analisis Regresi Linier Sederhana Analisis Korelasi Pearson Uji Signifikansi Koefisien Korelasi Sederhana (Uji t) Koefisien Determinasi Pembahasan BAB V SIMPULAN DAN SARAN 5.1. Simpulan Saran DAFTAR PUSTAKA... xv LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) xi
6 DAFTAR GAMBAR Gambar 1 Kerangka Pemikiran Gambar 2 Struktur Organisasi PT Telekomunikasi Indonesia Tbk xii
7 DAFTAR TABEL Tabel I Operasionalisasi Variabel Tebel II Pedoman untuk Memberikan Interpretasi terhadap Koefisien Korelasi Tabel III Jumlah Investasi Aktiva Tetap dan Pendapatan Operasional Tabel IV Normalitas Data Tabel V Regresi Linier Sederhana Tabel VI Korelasi Pearson Tabel VII Uji Signifikansi Koefisien Korelasi Sederhana (Uji t) Tabel VIII Koefisien Determinasi xiii
8 DAFTAR LAMPIRAN Lampiran A Lampiran B Lampiran C Lampiran D Lampiran E Struktur Organisasi PT Telekomunikasi Indonesia Tbk Laporan Laba Rugi dan Catatan Atas Laporan Keuangan Nilai nilai dalam Distribusi t Surat Keterangan Penelitian dari PT Telekomunikasi Indonesia Tbk Daftar Pertanyaan xiv
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ABSTRAK Persaingan usaha yang semakin tajam seiring berkembangnya perekonomian saat ini, menuntut perusahaan untuk menghasilkan laba guna mempertahankan kelangsungan hidupnya. Untuk menghasilkan laba perusahaan
Lebih terperinciABSTRAK. Kata kunci: Current Ratio, Total Asset Turnover, Net Profit Margin, Debt to Equity Ratio, Earning PerShare, Laba Bersih.
ABSTRAK Penelitian ini berjudul Rasio Keuangan Terhadap Laba Bersih Pada Perusahaan Sektor Properti di BEI Pada tahun 2012-2015. Tujuan penelitian ini untuk Memberikan gambaran penelitian mengenai pengaruh
Lebih terperinciABSTRACT. Keywords: Modernization of tax administration, e-spt, satisfaction of taxpayer. vii. Universitas Kristen Maranatha
ABSTRACT Modernization of tax administration was made to achieve a high level of : (1) voluntary compliance, (2) tax administration trustworthiness, and (3) good performance of tax employee in order to
Lebih terperinciABSTRACT. Keywords: Total Quality Management (TQM), Corporate Performance
ABSTRACT This study aims to determine the influence of Total Quality Management (TQM) to the Company's performance. The object of the research is PT. Bandung Djaya Textile Millis (Badjatex). The sample
Lebih terperinciABSTRACT. Keywords : Auditor, Time Budget Pressure, Audit Complexity, Quality Audit. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to analyze the factors which affect the quality of audit s result in Public Accounting Firm. This research is important to be done because the increase of financial
Lebih terperinciABSTRACT. Keywords: accounting information systems, internal control systems, the accuracy of credit. vii. Universitas Kristen Maranatha
ABSTRACT Credit as the main activities of banking, is a means of distribution of bank funds are invested by third parties by special agreement in the form of the loan principal amount, interest rate per
Lebih terperinciABSTRAK. Kata kunci : kualitas pelayanan, harga, kepuasan pelanggan. viii
ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui adanya pengaruh kualitas pelayanan dan harga terhadap kepuasan pelanggan PT Go-Jek Indonesia di kota Bandung secara parsial dan simultan. Variabel
Lebih terperinciABSTRACT. Keywords : Influence Leadership, Employee Performance. viii. Universitas Kristen Maranatha
ABSTRACT In the era of globalization and free trade agreements that occurred in parts of the world at this time led to competition in the economy is increasing. This has led to increased competition among
Lebih terperinciFAKTOR - FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN (Studi Pada Perusahaan Non-Perbankan yang Tercatat di Bursa Efek Indonesia)
FAKTOR - FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN (Studi Pada Perusahaan Non-Perbankan yang Tercatat di Bursa Efek Indonesia) TESIS Diajukan untuk Melengkapi Tugas-tugas dan Memenuhi Syarat-Syarat Guna
Lebih terperinciAbstrak. Pengaruh Modal Kerja Terhadap Profitabilitas Pada Sub Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun
Abstrak Pengaruh Modal Kerja Terhadap Profitabilitas Pada Sub Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2009-2013 Tujuan utama perusahaan adalah untuk memaksimalkan kemakmuran
Lebih terperinciABSTRAK. Kata-kata kunci: Kompensasi finansial, dan kompensasi non finansial
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kompensasi finansial dan kompensasi non finansial terhadap kinerja karyawan pada CV. Gemar Membangun Bangsa. Populasi dalam penelitian ini adalah
Lebih terperinciKata kunci : Kompensasi, Pengembangan Karir dan Komitmen Organisasi
Abstrak Tujuan penelitian ini adalah untuk mengetahui gambaran iklim organisasi dan kepuasan kerja, dan kinerja karyawan di PT AKR Corporindo cabang Bandung, selanjutnya untuk mengetahui pengaruh iklim
Lebih terperinciABSTRACT. Keywords : User Involvement, Users Capability, Top Management Support, Accounting Information System Performance. viii
ABSTRACT The Influence of the System User Involvement on the Performance of Accounting Information System (Case Studies on PT. Cipaganti Citra Graha Tbk) This study aims to analyze whether there is influence
Lebih terperinciABSTRAK. Kata-kata kunci: tarif progresif, pajak kendaraan bermotor, dan pendapatan asli daerah. iv Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan tarif progresif pajak kendaraan bermotor khususnya roda empat di Kabupaten Karawang Provinsi Jawa Barat dan pengaruh dari penerapan tarif progresif
Lebih terperinciABSTRAK. Kata-kata kunci: gaya kepemimpinan, motivasi, dan kinerja karyawan. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan dan motivasi terhadap kinerja karyawan. Populasi dan sampel dalam penelitian ini adalah karyawan PT. Pos Indonesia (PERSERO)
Lebih terperinciABSTRAK. Kata kunci : Logo, citra perusahaan, identitas merek, manajemen merek.
ABSTRAK Penelitian ini dimaksudkan untuk mengetahui sejauh mana logo baru XL memberikan pengaruh terhadap citra perusahaan XL berdasarkan persepsi masyarakat kota Bandung. Penelitian ini menggunakan pendekatan
Lebih terperinciABSTRAK. Kata kunci : brand image dan minat beli konsumen. UNIVERSITAS KRISTEN MARANATHA
ABSTRAK Perkembangan dunia bisnis pada saat ini tumbuh dan berkembang sangat pesat khususnya pada bidang retail fashion surfing. Hal ini dapat dilihat dari persaingan yang tumbuh di antara perusahaan-perusahaan
Lebih terperinciABSTRACT. Keywords: The management commitment on service quality, training, empowerment, rewards, job satisfaction.
ABSTRACT Employee service quality and excellence in serving customers is needed in an increasingly competitive environment for companies to retain customers. Thus every company should focus on employee
Lebih terperinciABSTRACT. Keyword : SISMIOP, Building and Land Tax. viii. Universitas Kristen Maranatha
ABSTRACT System Information Management of Tax Object (SISMIOP) are system which integration for information process or tax object file and subject of building and land tax (PBB) with computerize, since
Lebih terperinciABSTRAK. Kata kunci : rasio leverage, market size, return saham. viii. Universitas Kristen Maranatha
ABSTRAK Investor melakukan investasi dengan harapan memperoleh return di masa mendatang, tetapi return tersebut seringkali tidak dapat diprediksi secara tepat karena selalu ada risiko di setiap investasi.
Lebih terperinciABSTRAK. Kata-kata kunci: Pemberdayaan, Kepuasan Kerja, Turnover Intention. i Universitas Kristen Maranatha
ABSTRAK Pengelolaan sumber daya manusia merupakan hal penting untuk menghindari permasalahan turnover intention. Banyak faktor yang menyebabkan karyawan ingin keluar dari perusahaan antara lain pemberdayaan
Lebih terperinciKey Words: cost, production, quality, profit. vii. Universitas Kristen Maranatha
ABSTRACT Increasingly strong competition between industries in the business to dominate the market and obtain maximum profit directly give imperative for companies to improve product quality in order to
Lebih terperinciABSTRACT. entertainment tax revenue, inflation rate, economic growth. vii. Universitas Kristen Maranatha
ABSTRACT Taxes collected from the public and businesses, basically used for the construction of economic infrastructure. Economic infrastructure is intended to support economic growth to impact on welfare
Lebih terperinciABSTRAK. Kata Kunci : Audit Internal, Pencegahan Kecurangan. vii. Universitas Kristen Maranatha
ABSTRAK Kecurangan juga sewaktu-waktu bisa terjadi dalam perusahaan. Segala bentuk kecurangan dapat dihindari jika pengendalian internal dalam perusahaan berjalan dengan baik. Dalam hal ini, audit internal
Lebih terperinciABSTRACT. Keywords: brand image, consumer purchasing intentions. vii. Universitas Kristen Maranatha
ABSTRACT The number of ATPM (Agen Tunggal Pemegang Merek) in Indonesia make the consumer think to buy the product being offered to the market. A large selection of products offered by ATPM was a little
Lebih terperinciABSTRACT. Keywords: Payments of PBB and the accuracy of SPPT. viii. Universitas Kristen Maranatha
ABSTRACT This study entitled of The Role of Accuracy SPPT Against Payment of Land and Building Tax (Case Study at Village of Sukabungah Subdistrict of Sukajadi in Bandung). The payment of Land and Building
Lebih terperinciABSTRAK. Kata-kata kunci: risiko pengendalian, sistem pengendalian intern, pengujian substantif atas saldo persediaan.
ABSTRAK Sistem persediaan yang sangat kompleks menuntut seorang auditor untuk mampu memahami sistem pengendalian intern yang diterapkan oleh klien. Dengan demikian, auditor dapat menetapkan resiko pengendalian
Lebih terperinciDAFTAR ISI. HALAMAN JUDUL... i. HALAMAN PENGESAHAN... ii. SURAT PERNYATAAN KEASLIAN SKRIPSI... iii. PERNYATAAN PUBLIKASI LAPORAN PENELITIAN...
ABSTRACT The increasingly rigorous competition makes the actors vying for control of the business market. Increase the company's profit by giving one good quality in accordance with the expectations of
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