Pengaruh Anggaran Biaya Operasional Terhadap Kinerja Keuangan pada PT. Hilon Sumatera Medan

Abstract

Operational costs are incurred or sacrificed in the regular activities of a company in order to obtain benefits, which consist of selling expenses and general and administrative expenses. If there is an increase in operating costs without being accompanied by an increase in profits, the increase in operating costs will reduce the net profit of the company. The problem of this study is whether the operational budget affect the financial performance at PT. Hilon Medan Sumatra. The hypothesis is operating expense budget affect the net profit margin in the PT. Hilon Medan Sumatra. Data were collected by means of documentation. Methods of data analysis using simple linear regression method. The results showed that the operational budget significantly affect the net profit margin where every additional Rp 1, - operating costs will be menurutn net profit margin. This was confirmed by comparing the tcount of 4.173 to 5% ttabel α / 2 amounted to 2.306 it can be seen that t> t table (4.173> 2.306) or with tests of significance <0.05, mean H0 rejected and H1 accepted.