Ensiklopedia Education Review
Vol 3, No 2 (2021): Volume 3 No. 2 Agustus 2021

PENGARUH ANGGARAN BIAYA OPERASIONAL TERHADAP EFISIENSI BIAYA OPERASIONAL PADA PT PELABUHAN INDONESIA I CABANG BELAWAN

Bayu Pratama (Manajemen, Universitas Pembangunan Panca Budi Medan)
Kiki Farida (Manajemen, Universitas Pembangunan Panca Budi Medan)
Yohny Anwar (Manajemen, Universitas Pembangunan Panca Budi Medan)

Article Info

Publish Date
06 Aug 2021

Abstract

This study aims to provide a look at the Effect of Operational Cost Budget on Operational Cost Efficiency. The population used in this study is the income statement at PT Pelabuhan Indonesia 1 Belawan Branch, the sample in this study is the company's budget and its realization during a certain period. The data analysis techniques used in this research are Simple Linear Regression Analysis, Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocrelation Test) and Hypothesis Testing (R2 Test, and t-Test). This research uses SPSS 21 software to process the existing data. The results of this study partially show that the Operational Cost Budget has a significant effect on the Operational Cost.Keywords : Operational Cost Budget, Operating Costs.

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Journal Info
Ensiklopedia Education Review
Website

Abbrev

education

Publisher

Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Subject

Education Languange, Linguistic, Communication & Media

Description

Jurnal yang menerbitkan artikel di bidang ilmu pendidikan di Indonesiam baik dalam bahasa Indonesia ataupn bahasa PBB. Jurnal terbit selama 3 kali dalam satu tahun, yaitu di Bulan April, Agustus, Desember. ...