PENGARUH ANGGARAN BIAYA OPERASIONAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PT MUARA DUA PALEMBANG

Abstract

This study aimed to determine whether or not the effect of operating expense budget on financial performance at PT Muara Dua Palembang in 2011 - 2013. The variables used in this study is the operational budget (X) and financial performance (Y). The research method that used is quantitative method by using statistical tools SPSS 22. Results of the study indicate that the operational budget has a significant effect to the financial performance of 86.7% while the the remaining 13.3% is influenced by other factors that not examined in this study. Based on the results of the study concluded that the operational budget made at PT Muara Dua Palembang in accordance with the terms a good budget requirements, so as to assist in achieving the company's goals to increase profits.