PENGARUH PENDAPATAN USAHA, BEBAN OPERASIONAL DAN AKTIVA TETAP TERHADAP LABA BERSIH PADA PT. FINANCE KUTACANE

Abstract

This study analyzes the effect of operating revenue, operating expenses, and fixed assets on net profit at PT. Finance Kutacane in Southeast Aceh Regency for the period January 2021 to December 2024. The financing industry is facing global pressure, making company profitability crucial. Using a descriptive quantitative approach, secondary data from 48 monthly financial reports were analyzed by multiple linear regression using SPSS. The results of the classical assumption test (normality, multicollinearity, autocorrelation, heteroscedasticity) indicate that the regression model has met the requirements. The research findings indicate that simultaneously, operating revenue, operating expenses, and fixed assets have a positive and significant effect on net profit (Fcount = 9.586; sig. = 0.000). However, partially, only operating revenue (tcount = 2.204; sig. = 0.032) and operating expenses (tcount = 3.925; sig. = 0.000) have a positive and significant effect on net profit. Meanwhile, fixed assets did not have a significant partial effect (t = 0.702; sig. = 0.486). The coefficient of determination (Adjusted R2) of 0.304 indicates that 30.4% of the variation in net profit is explained by these three variables, with the remainder influenced by other factors. Practical implications emphasize the importance of operating revenue management and operating expense efficiency to increase the profitability of finance companies.