PENGARUH BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL dan TOTAL ASSET TURNOVER TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

M, MARSEL (2026) PENGARUH BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL dan TOTAL ASSET TURNOVER TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK PENGARUH BEBAN OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL (BOPO) DAN TOTAL ASSET TURNOVER (TATO) TERHADAP PROFITABILITAS (ROA) PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. (Di bawah Bimbingan Ibu Hj. Dwi Septa Aryani, SE, M.Si, Ak, CA dan Bapak Dr. Riza Syahputera, SE,Ak. CA,CPAI,M.Ak) Penelitian ini bertujuan untuk mengetahui pengaruh Beban Operasional Pendapatan Operasional (BOPO) dan Total Asset Turnover (TATO) terhadap profitabilitas yang diproksikan dengan Return on Assets (ROA) pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2025. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data sekunder berupa laporan keuangan tahunan perusahaan. Sampel penelitian diperoleh menggunakan teknik purposive sampling sehingga diperoleh 15 perusahaan dengan total 60 data observasi. Teknik analisis data yang digunakan meliputi analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa secara parsial variabel BOPO tidak berpengaruh signifikan terhadap ROA dengan nilai signifikansi sebesar 0,194 (>0,05). Sementara itu, variabel TATO berpengaruh positif dan signifikan terhadap ROA dengan nilai signifikansi sebesar 0,039 (<0,05). Secara simultan, BOPO dan TATO berpengaruh signifikan terhadap ROA dengan nilai signifikansi sebesar 0,014 (<0,05). Penelitian selanjutnya disarankan untuk menambahkan variabel lain yang diduga memengaruhi profitabilitas, memperluas jumlah sampel, serta memperpanjang periode pengamatan agar diperoleh hasil penelitian yang lebih komprehensif. Kata Kunci: BOPO, Total Asset Turnover (TATO), Return on Assets (ROA), Profitabilitas. xi ABSTRACT THE EFFECT OF OPERATING EXPENSES TO OPERATING INCOME (BOPO) AND TOTAL ASSET TURNOVER (TATO) ON PROFITABILITY (ROA) IN MANUFACTURING COMPANIES OF THE FOOD AND BEVERAGE SUB-SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (Under the supervision of Mrs. Hj. Dwi Septa Aryani, S.E., M.Si., Ak., CA and Mr. Dr. Riza Syahputera, S.E., Ak., CA., CPAI., M.Ak.) This study aims to determine the effect of Operating Expenses to Operating Income (BOPO) and Total Asset Turnover (TATO) on profitability proxied by Return on Assets (ROA) in manufacturing companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange during the period 2022–2025. The research employed a quantitative method using secondary data obtained from the annual financial statements of companies. The samples were selected using a purposive sampling technique, resulting in 15 companies with a total of 60 observations. The data analysis techniques used in this study included descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²). The results of this study indicate that partially, BOPO has no significant effect on ROA with a significance value of 0.194 (>0.05). Meanwhile, TATO has a positive and significant effect on ROA with a significance value of 0.039 (<0.05). Simultaneously, BOPO and TATO have a significant effect on ROA with a significance value of 0.014 (<0.05). Future research is recommended to include additional variables that may affect profitability, expand the number of samples, and extend the observation period in order to obtain more comprehensive research findings. Keywords: BOPO, Total Asset Turnover (TATO), Return on Assets (ROA), Profitability.

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Tn M MARSEL
Date Deposited:	12 Aug 2026 02:07
Last Modified:	12 Aug 2026 04:33
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11383

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