S PEA 1001195 Table of content
DAFTAR ISI
ABSTRAK ............................................................................................................... i
KATA PENGANTAR ........................................................................................... iii
UCAPAN TERIMA KASIH .................................................................................. iv
DAFTAR ISI .......................................................................................................... vi
DAFTAR TABEL .................................................................................................. ix
DAFTAR GAMBAR ............................................................................................. xi
DAFTAR LAMPIRAN ......................................................................................... xii
BAB I PENDAHULUAN ....................................................................................... 1
A. Latar Belakang Penelitian....................................................................... 1
B. Rumusan Masalah Penelitian ............................................................... 10
C. Maksud dan Tujuan Penelitian ............................................................. 10
D. Manfaat Penelitian ................................................................................ 10
1. Teoritis ............................................................................................. 10
2. Praktis .............................................................................................. 11
BAB II LANDASAN TEORI ............................................................................... 12
A. Beban .................................................................................................... 12
1. Konsep Biaya dan Beban ................................................................. 12
2. Definisi Beban ................................................................................. 12
3. Jenis-jenis Beban ............................................................................. 13
4. Definisi Beban Operasi .................................................................... 14
5. Tujuan Beban Operasi ..................................................................... 15
6. Komponen Beban Operasi ............................................................... 16
B. Efisiensi ................................................................................................ 17
C. Efisiensi Beban Operasi .............................................................................. 18
Rizky Riansyah, 2014
Pengaruh efisiensi beban operasi terhadap profitabilitas PT. Indonesia Power unit bisnis
pembangkitan Saguling
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
vii
D. Pengukuran Efisiensi Beban Operasi ................................................... 19
E. Profitabilitas…………………………………………………………..20
1. Definisi Profitabilitas……………………………………………….20
2. Tujuan dan Manfaat Profitabilitas………………………………….21
3. Pengukuran Profitabilitas…………………………………………..22
4. Jenis-jenis Profitabilitas…………………………………………....23
5. Return On Assets (ROA)…………………………………………...24
F. Pengaruh Efisiensi Beban Operasi Terhadap Profitabilitas…………...25
G. Penelitian yang Relevan………………………………………………26
H. Kerangka Pemikiran…………………………………………………..27
I. Hipotesis……………………………………………………………….32
BAB III METODE PENELITIAN........................................................................ 33
A. Metode dan Desain Penelitian .............................................................. 33
B. Operasionalisasi Variabel ..................................................................... 34
C. Jenis dan sumber Datal ......................................................................... 35
D. Teknik Pengumpulan Data ................................................................... 35
E. Teknik Analisis Data dan Pengujian Hipotesis .................................... 36
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ...................................... 43
A. Gambaran Objek Penelitian.................................................................. 43
1. Sejarah Singkat Perusahaan .............................................................. 43
2. Visi dan Misi PT Indonesia Power UBP Saguling ........................... 43
3. Kegiatan Operasi PT Indonesia Power UBP Saguling ..................... 44
B. Deskripsi Hasil Penelitian .................................................................... 45
1. Gambaran Efisiensi Beban Operasi pada PT Indonesia Power UBP
Saguling ........................................................................................... 45
2. Gambaran Profitabilitas PT Indonesia Power UBP Saguling .......... 49
Rizky Riansyah, 2014
Pengaruh efisiensi beban operasi terhadap profitabilitas PT. Indonesia Power unit bisnis
pembangkitan Saguling
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
viii
C. Pengujian Hipotesis Penelitian ............................................................. 52
1. Uji Linearitas ................................................................................... 52
2. Analisisi Regresi Sederhana ............................................................ 53
D. Pembahasan Hasil Penelitian ................................................................ 57
BAB V SIMPULAN DAN SARAN ..................................................................... 60
A. Simpulan ............................................................................................... 60
B. Saran ..................................................................................................... 61
DAFTAR PUSTAKA ........................................................................................... 62
Rizky Riansyah, 2014
Pengaruh efisiensi beban operasi terhadap profitabilitas PT. Indonesia Power unit bisnis
pembangkitan Saguling
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1
Standar Perhitungan Skor untuk Rasio Profitabilitas......................
Tabel 1.2
Profitabilitas PT Indonesia Power UBP Saguling Periode 20042013………………………............................................................
3
4
Tabel 3.1
Operasional Variabel......................................................................
34
Tabel 3.2
Daftar Analisis Varian (ANAVA) Regresi Linier Sederhana…….
39
Tabel 4.1
Gambaran Efisiensi Beban Operasi PT Indonesia Power UBP
Saguling Periode 2004-2013 ...........................................................
Tabel 4.2
Gambaran Profitabilitas PT Indonesia Power UBP Saguling
Periode 2004-2013…………...........................................................
45
49
Tabel 4.3
Variabel Entered / Removed……...................................................
53
Tabel 4.4
Uji F dengan Tabel ANAVA...........................................................
53
Tabel 4.5
Tabel Coeffcient Uji T.....................................................................
54
Rizky Riansyah, 2014
Pengaruh efisiensi beban operasi terhadap profitabilitas PT. Indonesia Power unit bisnis
pembangkitan Saguling
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 1.1
Grafik Profitabilitas PT Indonesia Power UBP Saguling Periode
2004-2013………………………………….....................................
Gambar 4.1
Grafik Efisiensi Beban Operasi PT Indonesia Power UBP
Saguling Periode 2004-2013…………………………………........
Gambar 4.2
Return On Assets (ROA) PT Indonesia Power UBP Saguling
Periode 2004-2013…………….......................................................
Gambar 4.3
Diagram Pencar Profitabilitas.....................................................
Rizky Riansyah, 2014
Pengaruh efisiensi beban operasi terhadap profitabilitas PT. Indonesia Power unit bisnis
pembangkitan Saguling
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4
46
50
52
DAFTAR LAMPIRAN
LAMPIRAN A
1.
Tabulasi Data
2.
Perhitungan Regresi
3.
Perhitungan Trend
4.
Daftar Tabel
5.
Laporan Keuangan dan Rencana Anggaran Keuangan (Neraca) PT Indonesia
Power UBP Saguling Periode 2004-2013
6.
UU No.30 tahun 2009 Tentang Ketenagalistrikan
7.
Keputusan Menteri BUMN Nomor : Kep-100/MBU/2002
LAMPIRAN B
1.
Surat Keputusan (SK)
2.
Surat izin permohonan permintaan data
3.
Surat izin permohonan melakukan penelitian
4.
Frekuensi bimbingan
5.
Jadwal seminar proposal/usulan penelitian
6.
Lembar revisi seminar proposal
Rizky Riansyah, 2014
Pengaruh efisiensi beban operasi terhadap profitabilitas PT. Indonesia Power unit bisnis
pembangkitan Saguling
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
ABSTRAK ............................................................................................................... i
KATA PENGANTAR ........................................................................................... iii
UCAPAN TERIMA KASIH .................................................................................. iv
DAFTAR ISI .......................................................................................................... vi
DAFTAR TABEL .................................................................................................. ix
DAFTAR GAMBAR ............................................................................................. xi
DAFTAR LAMPIRAN ......................................................................................... xii
BAB I PENDAHULUAN ....................................................................................... 1
A. Latar Belakang Penelitian....................................................................... 1
B. Rumusan Masalah Penelitian ............................................................... 10
C. Maksud dan Tujuan Penelitian ............................................................. 10
D. Manfaat Penelitian ................................................................................ 10
1. Teoritis ............................................................................................. 10
2. Praktis .............................................................................................. 11
BAB II LANDASAN TEORI ............................................................................... 12
A. Beban .................................................................................................... 12
1. Konsep Biaya dan Beban ................................................................. 12
2. Definisi Beban ................................................................................. 12
3. Jenis-jenis Beban ............................................................................. 13
4. Definisi Beban Operasi .................................................................... 14
5. Tujuan Beban Operasi ..................................................................... 15
6. Komponen Beban Operasi ............................................................... 16
B. Efisiensi ................................................................................................ 17
C. Efisiensi Beban Operasi .............................................................................. 18
Rizky Riansyah, 2014
Pengaruh efisiensi beban operasi terhadap profitabilitas PT. Indonesia Power unit bisnis
pembangkitan Saguling
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
vii
D. Pengukuran Efisiensi Beban Operasi ................................................... 19
E. Profitabilitas…………………………………………………………..20
1. Definisi Profitabilitas……………………………………………….20
2. Tujuan dan Manfaat Profitabilitas………………………………….21
3. Pengukuran Profitabilitas…………………………………………..22
4. Jenis-jenis Profitabilitas…………………………………………....23
5. Return On Assets (ROA)…………………………………………...24
F. Pengaruh Efisiensi Beban Operasi Terhadap Profitabilitas…………...25
G. Penelitian yang Relevan………………………………………………26
H. Kerangka Pemikiran…………………………………………………..27
I. Hipotesis……………………………………………………………….32
BAB III METODE PENELITIAN........................................................................ 33
A. Metode dan Desain Penelitian .............................................................. 33
B. Operasionalisasi Variabel ..................................................................... 34
C. Jenis dan sumber Datal ......................................................................... 35
D. Teknik Pengumpulan Data ................................................................... 35
E. Teknik Analisis Data dan Pengujian Hipotesis .................................... 36
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ...................................... 43
A. Gambaran Objek Penelitian.................................................................. 43
1. Sejarah Singkat Perusahaan .............................................................. 43
2. Visi dan Misi PT Indonesia Power UBP Saguling ........................... 43
3. Kegiatan Operasi PT Indonesia Power UBP Saguling ..................... 44
B. Deskripsi Hasil Penelitian .................................................................... 45
1. Gambaran Efisiensi Beban Operasi pada PT Indonesia Power UBP
Saguling ........................................................................................... 45
2. Gambaran Profitabilitas PT Indonesia Power UBP Saguling .......... 49
Rizky Riansyah, 2014
Pengaruh efisiensi beban operasi terhadap profitabilitas PT. Indonesia Power unit bisnis
pembangkitan Saguling
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
viii
C. Pengujian Hipotesis Penelitian ............................................................. 52
1. Uji Linearitas ................................................................................... 52
2. Analisisi Regresi Sederhana ............................................................ 53
D. Pembahasan Hasil Penelitian ................................................................ 57
BAB V SIMPULAN DAN SARAN ..................................................................... 60
A. Simpulan ............................................................................................... 60
B. Saran ..................................................................................................... 61
DAFTAR PUSTAKA ........................................................................................... 62
Rizky Riansyah, 2014
Pengaruh efisiensi beban operasi terhadap profitabilitas PT. Indonesia Power unit bisnis
pembangkitan Saguling
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1
Standar Perhitungan Skor untuk Rasio Profitabilitas......................
Tabel 1.2
Profitabilitas PT Indonesia Power UBP Saguling Periode 20042013………………………............................................................
3
4
Tabel 3.1
Operasional Variabel......................................................................
34
Tabel 3.2
Daftar Analisis Varian (ANAVA) Regresi Linier Sederhana…….
39
Tabel 4.1
Gambaran Efisiensi Beban Operasi PT Indonesia Power UBP
Saguling Periode 2004-2013 ...........................................................
Tabel 4.2
Gambaran Profitabilitas PT Indonesia Power UBP Saguling
Periode 2004-2013…………...........................................................
45
49
Tabel 4.3
Variabel Entered / Removed……...................................................
53
Tabel 4.4
Uji F dengan Tabel ANAVA...........................................................
53
Tabel 4.5
Tabel Coeffcient Uji T.....................................................................
54
Rizky Riansyah, 2014
Pengaruh efisiensi beban operasi terhadap profitabilitas PT. Indonesia Power unit bisnis
pembangkitan Saguling
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 1.1
Grafik Profitabilitas PT Indonesia Power UBP Saguling Periode
2004-2013………………………………….....................................
Gambar 4.1
Grafik Efisiensi Beban Operasi PT Indonesia Power UBP
Saguling Periode 2004-2013…………………………………........
Gambar 4.2
Return On Assets (ROA) PT Indonesia Power UBP Saguling
Periode 2004-2013…………….......................................................
Gambar 4.3
Diagram Pencar Profitabilitas.....................................................
Rizky Riansyah, 2014
Pengaruh efisiensi beban operasi terhadap profitabilitas PT. Indonesia Power unit bisnis
pembangkitan Saguling
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4
46
50
52
DAFTAR LAMPIRAN
LAMPIRAN A
1.
Tabulasi Data
2.
Perhitungan Regresi
3.
Perhitungan Trend
4.
Daftar Tabel
5.
Laporan Keuangan dan Rencana Anggaran Keuangan (Neraca) PT Indonesia
Power UBP Saguling Periode 2004-2013
6.
UU No.30 tahun 2009 Tentang Ketenagalistrikan
7.
Keputusan Menteri BUMN Nomor : Kep-100/MBU/2002
LAMPIRAN B
1.
Surat Keputusan (SK)
2.
Surat izin permohonan permintaan data
3.
Surat izin permohonan melakukan penelitian
4.
Frekuensi bimbingan
5.
Jadwal seminar proposal/usulan penelitian
6.
Lembar revisi seminar proposal
Rizky Riansyah, 2014
Pengaruh efisiensi beban operasi terhadap profitabilitas PT. Indonesia Power unit bisnis
pembangkitan Saguling
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu