PENGARUH BIAYA OPERASI TERHADAP PROFITABILITAS PT. PLN (PERSERO) UBD JABAR DAN BANTEN UPP BANDUNG TIMUR PERIODE 1999 S.D. 2003

Profitability is company’s ability to get profit that related with sales and total assets or private capital. And it’s so important for giving attention on many factors that influence this profitability, one of them is profitability.

As for intentions of this research are : (1) to know using of operational cost in PT.PLN (Persero) UBD Jabar dan Banten UPP Bandung Timur (2) to know profitability of PT.PLN (Persero) UBD Jabar dan Banten UPP Bandung Timur ; and (3) to know the influence of operational cost on profitability.

Method which is used in this research is descriptive and verificative method.Descriptive method is used to know the description from operational cost and company’s profitability performance, whereas verificative method is used to test the hypothesis of operational cost’s influence on company’s profitability.

Pursuant to result of solution and research which is writer do that there is signification’s level α 0,05 and it gets ttabel value or t0,025; 3 = 3,182 and thitung is 7,297.It means that operational cost has an influence on company profitability. Positive correlation coefficient that significant is 0,945, which its relation shows high level correlation category. In determination analysis, correlation is 0,893, it means that company profitability is influenced by 89,3 % operational cost and the rest is 1,07 % and it is influenced by another factor that isn’t researched in this research. From this research result, it expected that company always make attention on operational cost, because operational cost’s level determine company profitability.