PENGARUH BIAYA OPERASI TERHADAP LABA OPERASI PADA PT PLN (PERSERO) DISTRIBUSI JAWA BARAT DAN BANTEN

Operating cost is cost out for want operational the company that to use in one year. Operating income is total revenue from operation minus cost of good sold operating cost (excluding income taxes). In income statement there is revenue, operating cost that is total revenue from operation minus cost of good sold operating cost and get gain or loss. This observation is meant to know about operational cost, operation income and to know influence cost operation to operating income of PT PLN Distribusi Jawa Barat dan Banten”.

The method is research of associative with approach quantitative. The sample this research is income statement at Accounting from year 1994 until 2006 as long as thirteen year and twenty six semesters.

To know that there is influence between operational cost (Variable X) and operating income (Variable Y) to used for regression linear, for to know connecting operational cost to operational income used correlation Pearson Product Moment, and to know contribution variable used formula coefficients determination analysis. Evaluation hypothesis this research used test t statistic α = 0, 05.

To make a knot this research is operational cost influence on operating income of PT PLN Distribusi Jawa Barat dan Banten”.Every year period have to ascend. Operational income PT PLN Distribusi Jawa Barat dan Banten has as ascend or to descend. Solution to company up is to avoid wasting for to ascend the operational income every year.