Pengaruh Biaya Dan Pendapatan Operasional Terhadap Profitabilitas Perusahaan (Study Kasus PT. Bosowa Mining)

Abstract

This study aims to analyze the effect of costs and operating income, both partially and simultaneously, on profitability. The research object is PT Mining Bosowa Maros, a company domiciled in South Sulawesi Province.

The results of the t-test for the partial effect of costs on profitability show a t-value of -4.683 with a significance level of 0.000, which is less than 0.05. This indicates that costs have a negative and significant effect on company profitability. Meanwhile, the t-value for the operating income variable is 8.226, with a significance level of 0.000, which is also less than 0.05. This result suggests that operating income has a positive and significant impact on company profitability.

Furthermore, the results of the F-test for the simultaneous effect of costs and operating income on profitability show an F-value of 35.382 with a significance level of 0.000, which is less than 0.05. This confirms that costs and operating income significantly influence company profitability when considered together.

The coefficient of determination (R-square) analysis yields a value of 0.682, indicating that 68.2 percent of the variation in profitability is explained by costs and operating income, while the remaining 31.8 percent is influenced by other factors not examined in this study.