PENGARUH BEBAN PROMOSI TERHADAP PENDAPATAN OPERASIONAL BERSIH PERUSAHAAN PERBANKAN BUMN DI INDONESIA:Studi Kasus Pada PT Bank Rakyat Indonesia Tbk Periode 2005-2012

• Main Author: Maulana, Gandi Wahyu (Author)
• Format: Book
• Published: 2013-09-23.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/1415/1/S_PEA_0905690_TITLE.pdf; http://repository.upi.edu/1415/2/S_PEA_0905690_ABSTRACT.pdf; http://repository.upi.edu/1415/3/S_PEA_0905690_TABLE%20OF%20CONTENT.pdf; http://repository.upi.edu/1415/4/S_PEA_0905690_CHAPTER1.pdf; http://repository.upi.edu/1415/5/S_PEA_0905690_CHAPTER2.pdf; http://repository.upi.edu/1415/6/S_PEA_0905690_CHAPTER3.pdf; http://repository.upi.edu/1415/7/S_PEA_0905690_CHAPTER4.pdf; http://repository.upi.edu/1415/8/S_PEA_0905690_CHAPTER5.pdf; http://repository.upi.edu/1415/9/S_PEA_0905690_BIBLIOGRAPHY.pdf
• Keywords: Pendidikan Akuntansi

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh beban promosi terhadap pendapatan operasional bersih pada PT Bank Rakyat Indonesia Tbk periode 2005-2012. Penelitian yang dilakukan pada PT Bank Rakyat Indonesia Tbk menggunakan metode deskriptif dan verifikatif dengan menggunakan analisis regresi linear sederhana. Pengumpulan data dilakukan dengan metode dokumentasi, teknik statistik yang digunakan adalah uji kelinearan, analisis regresi linear sederhana, uji keberartian regresi (uji F), dan uji keberartian koefisien arah regresi (uji t). Hasil dari analisis regresi linear sederhana diperoleh persamaan yaitu Y = 3.668.712,535 + 55,135X dari persamaan tersebut dapat disimpulkan bahwa beban promosi mempunyai pengaruh positif terhadap pendapatan operasional bersih bank, dimana setiap kenaikan beban promosi akan mengakibatkan kenaikan pendapatan operasional bersih sebesar 55,135 kali, sebaliknya apabila terjadi penurunan beban promosi maka akan mengakibatkan penurunan pendapatan operasional bersih sebesar 55,135 kali. Dengan hasil analisis tersebut, maka hipotesis penulis yaitu "Beban promosi berpengaruh terhadap pendapatan operasional bersih PT Bank Rakyat Indonesia Tbk pada periode 2005-2012" dapat diterima. The aims if the study determine how the effect of promotional expenses to net operating income at PT. Bank Rakyat Indonesia Tbk on 2005-2012. Research was conducted at PT. Bank Rakyat Indonesia Tbk by using descriptive methods and verification under analysis of simple linear regression. The data was collected by documentation method, statistical techniques was used are linearity test, simple linear regression analysis, regression significance test (F test), and test the significance of regression coefficients direction (t test). Results of analysis of simple linear regression was equation Y = 3668712.535 + 55.135 X based on the equation it can be concluded that the promotional expenses has a positive impact on net operating income of the bank, where any increase in promotional expenses will result in increased net operating income amounted to 55.135 times, otherwise in case of a decrease in the promotion will result in a reduction of net operating income 55.135 times. With the results of these analyzes, the author hypothesized that "influential promotion expenses to net operating income of PT Bank Rakyat Indonesia Tbk on 2005-2012" was accepted.