Pengaruh Anggaran Biaya Terhadap Efisiensi Biaya Operasional pada PT. Pelabuhan Indonesia I Cabang Belawan Medan

Abstract

This research is intended to provide empirical evidance and understand the effect of operational costs on operational cost efficiency. The population used in this study is the income statement at PT. Pelabuhan Indonesia ( Persero ) suibdivision Belawan from 2012 – 2014, the sample in this study was the 2012 – 2014 budget and its realization for a certain period. The data analysis technique used in this study is simple linear regression analysys, classical assumption test ( Normality Test, Multicollinearity Test, Heteroscedasticity Test and Auto correlation Test ) and Test Hypothesis (R2 Test and T-Test ). This study uses SPSS 212 softwere to process existing budget influences teh significance of Operational Cost Efficiency.