PENGARUH BIAYA OPERASIONAL DAN PENDAPATAN TERHADAP KINERJA KEUANGAN PADA PT. BOSTON INDO GLOBAL PERIODE 2023–2025
Abstract
This study aims to examine the effect of operating costs and revenue on the financial performance of PT. Boston Indo Global during the 2023–2025 period, both partially and simultaneously. Financial performance in this study is measured using Net Profit Margin (NPM). This research employed a quantitative method with descriptive and verification approaches. The population consisted of financial reports for 2023–2025, with a sample of 36 monthly financial reports selected via purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and R² using IBM SPSS Statistics 22. Results show that operating costs have a significant negative effect (t = -9.393, p < 0.05), while revenue has a significant positive effect (t = 14.570, p < 0.05). Simultaneously, both variables significantly affect financial performance (F = 136.195, p < 0.05, R² = 0.892). Efficient cost management and revenue optimization are vital to maintaining solid financial performance
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