PENGARUH PENERAPAN COST REDUCTION TERHADAP PROFITABILITAS :Studi Empiris pada Perusahaan Daerah Bank Perkreditan Rakyat Jawa Barat, Jawa Tengah dan Jawa Timur Tahun 2009-2012

• Main Author: Ariandy, Riza Gilang (Author)
• Format: Book
• Published: 2014-10-15.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/15036/1/S_PEA_1005698_Title.pdf; http://repository.upi.edu/15036/2/S_PEA_1005698_Abstract.pdf; http://repository.upi.edu/15036/3/S_PEA_1005698_Table_of_Content.pdf; http://repository.upi.edu/15036/4/S_PEA_1005698_Chapter1.pdf; http://repository.upi.edu/15036/5/S_PEA_1005698_Chapter2.pdf; http://repository.upi.edu/15036/6/S_PEA_1005698_Chapter3.pdf; http://repository.upi.edu/15036/7/S_PEA_1005698_Chapter4.pdf; http://repository.upi.edu/15036/8/S_PEA_1005698_Chapter5.pdf; http://repository.upi.edu/15036/9/S_PEA_1005698_Bibliography.pdf; http://repository.upi.edu/15036/10/S_PEA_1005698_Appendix.pdf
• Keywords: HF5601 Accounting

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan cost reduction, profitabilitas dan pengaruh penerapan cost reduction terhadap profitabilitas pada Perusahaan Daerah Bank Perkreditan Rakyat Jawa Barat, Jawa Tengah dan Jawa Timur. Populasi dari penelitian ini adalah Perusahaan Daerah Bank Perkreditan Rakyat Jawa Barat, Jawa Tengah dan Jawa Timur sebanyak 64 perusahaan. Sampel ditentukan berdasarkan metode purposive sampling sebanyak 32 sampel perusahaan. Data sekunder dikumpulkan dari website Bank Indonesia berupa laporan keuangan dari tahun 2009-2012. Pengujian hipotesis pada penelitian ini menggunakan analisis regresi sederhana. Dari hasil pengujian hipotesis terdapat pengaruh positif penerapan cost reduction terhadap profitabilitas pada Perusahaan Daerah Bank Perkreditan Rakyat Jawa Barat, Jawa Tengah dan Jawa Timur selama tahun 2009-2012. Artinya semakin meningkatnya penerapan cost reduction diprediksikan akan meningkatkan rata-rata profitabilitas. Kata Kunci : Penerapan Cost Reduction, Profitabilitas The aims of this research is to determine how the cost reduction implementation, profitability and the influence of cost reduction implementation toward profitability on Regional Company of Rural Bank in West Java, Central Java and East Java. The population of this research was Regional Company of Rural Bank in West Java, Central Java and East Java with 64 of companies. The sampling technique was purposive sampling with 32 samples of companies. The secondary data was financial statement which collected from website of Bank Indonesia from 2009-2012. The hypothesis in this research were tested using simple regression analysis. From results of hypothesis testing there is a positive influence of cost reduction implementation toward profitability on Regional Company of Rural Bank in West Java, Central Java and East Java in period 2009-2012. Seeing to the fact that there are more increasing amount of cost reduction implementation, it could be predicted there will be more increasing amount of the average of profitability. Keywords : Cost Reduction Implementation, Profitability