ABSTRACT
Development of services company information providers and communication encourage the emergence of competition in the business world. To be able to win the competition need a good quality service at competitive prices. To realize it need a fixed assets to be used for operating activities. PT Telekomunikasi Indonesia Tbk every year always invest fixed assets with very high nominal value. Based on the description, the writers interested in conducting research with the title "The Effect of Fixed Assets Investment In Operating Income PT.Telekomunikasi Indonesia.Tbk." Type of research used descriptive research and verification research that is aimed to provide information about the variables that are being studied. Data collection techniques used are fieldwork and literature research. Based on research results related to the influence of investment of fixed assets to operating income can be seen that there is a positive relation between the dependent variable against independent which translated into a statistical equation that produces a positive equation. Pearson correlation analysis results obtained correlation value of 0.943 indicates that investment in fixed assets have a very strong relation to operating income. Results obtained coefficient of determination R square of 88.9%. This means that the variants that occur at variable operating income 88.9% can be explained through a variant that occurs in fixed asset investment variables and rest 11,1% influenced by other factors. Such as: the performance of employees, the large amount of costs incurred for the maintenance of existing fixed assets, the large amount of operating costs incurred. Keywords: Investment of Fixed Assets, Operating Income
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ABSTRAK
Perkembangan perusahaan jasa penyedia layanan informasi dan komunikasi mendorong timbulnya persaingan dalam dunia usaha. Untuk dapat memenangkan persaingan tersebut diperlukan kualitas pelayanan yang baik dengan harga yang kompetitif. Untuk mewujudkan semua itu dibutuhkan aktiva tetap yang akan digunakan untuk kegiatan operasional. PT Telekomunikasi Indonesia Tbk setiap tahunnya selalu melakukan investasi aktiva tetap yang nilai nominalnya sangat besar. Berdasarkan uraian tersebut penulis tertarik untuk melakukan penelitian dengan judul “Pengaruh Penambahan Investasi Aktiva Tetap Terhadap Pendapatan Operasional PT.Telekomunikasi Indonesia.Tbk.” Jenis penelitian yang digunakan adalah penelitian deskriptif dan penelitian verifikatif yaitu bertujuan untuk memberi gambaran mengenai variabel – variabel yang sedang diteliti. Teknik pengumpulan data yang digunakan adalah penelitian lapangan dan penelitian kepustakaan. Berdasarkan hasil penelitian berkaitan dengan pengaruh investasi aktiva tetap terhadap pendapatan operasional dapat diketahui bahwa terdapat hubungan yang positif antara variabel dependen terhadap independen yang diwujudkan dalam sebuah persamaan statistik yang menghasilkan persamaan positif. Hasil analisis korelasi Pearson didapat nilai korelasi sebesar 0,943 menunjukkan bahwa investasi aktiva tetap mempunyai hubungan yang sangat kuat terhadap pendapatan operasional. Hasil koefisien determinasi didapat R – square sebesar 88,9%. Hal ini berarti varian yang terjadi pada variabel pendapatan operasional 88,9% dapat dijelaskan melalui varian yang terjadi pada variabel investasi aktiva tetap dan sisanya 11,1% dipengaruhi oleh faktor lain. Seperti : kinerja karyawan, besarnya jumlah biaya yang dikeluarkan atas pemeliharaan aktiva tetap yang ada, besarnya jumlah biaya operasional yang dikeluarkan. Kata kunci : Investasi Aktiva Tetap, Pendapatan Operasional
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DAFTAR ISI
HALAMAN JUDUL .................................................................................................. i HALAMAN PENGESAHAN ..................................................................................... ii SURAT PERNYATAAN KEASLIAN SKRIPSI ...................................................... iii KATA PENGANTAR ................................................................................................ iv ABSTRACT ................................................................................................................ vii ABSTRAK ............................................................................................................... viii DAFTAR ISI .............................................................................................................. ix DAFTAR GAMBAR ................................................................................................. xii DAFTAR TABEL .................................................................................................... xiii DAFTAR LAMPIRAN ............................................................................................ xiv
BAB I
PENDAHULUAN
1.1 Latar Belakang Penelitian ............................................................................ 1 1.2 Identifikasi Masalah ..................................................................................... 4 1.3 Maksud dan Tujuan Penelitian ..................................................................... 4 1.4 Kegunaan Penelitian ..................................................................................... 5 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS 2.1 Kajian Pustaka .............................................................................................. 6 2.1.1 Investasi .............................................................................................. 6 2.1.1.1 Pengertian Investasi ................................................................. 6 2.1.1.2 Jenis Investasi........................................................................... 7 2.1.2 Aktiva Tetap .................................................................................... 11
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2.1.2.1 Pengertian Aktiva Tetap ........................................................ 11 2.1.2.2 Karakteristik Aktiva Tetap .................................................... 13 2.1.2.3 Klasifikasi Aktiva Tetap ........................................................ 13 2.1.2.4 Pengakuan Aktiva Tetap ........................................................ 16 2.1.2.5 Cara Perolehan Aktiva Tetap ................................................. 17 2.1.2.6 Pengeluaran Setelah Perolehan Aktiva Tetap ........................ 20 2.1.2.7 PenyusutanAktiva Tetap ........................................................ 22 2.1.3 Pendapatan ........................................................................................ 28 2.1.3.1 Pengertian Pendapatan ........................................................... 28 2.1.3.2 Pengukuran Pendapatan ........................................................ 29 2.1.3.3 Pengakuan Pendapatan .......................................................... 30 2.1.3.4 Sumber – sumber Pendapatan ................................................ 36 2.1.4 Hubungan Investasi Aktiva Tetap terhadap Pendapatan ................. 37 2.2 Kerangka Pemikiran ................................................................................... 39 2.3 Hipotesis ..................................................................................................... 41 BAB III METODOLOGI PENELITIAN 3.1.1 Lokasi dan Waktu Penelitian ..................………………………….. 42 3.1.2 Jenis Penelitian.................................................................................. 42 3.1.3 Definisi Operasional Variabel........................................................... 43 3.1.4 Populasi dan Sampel ......................................................................... 44 3.1.5 Teknik Pengumpulan Data ............................................................... 45 3.1.6 Alat Analisis...................................................................................... 45 3.1.6.1 Penetapan Hipotesis ............................................................... 45 3.1.6.2 Pemilihan Tes Statistik .......................................................... 46
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3.1.6.3 Penarikan Kesimpulan ........................................................... 50 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1. Hasil Penelitian .......................................................................................... 51 4.1.1 Sejarah PT Telekomunikasi Indonesia.............................................. 51 4.1.2 Visi, Misi, Tujuan dan Inisiatif Strategis PT Telekomunikasi Indonesia Tbk................................................................................... 56 4.1.3 Struktur Organisasi PT Telekomunikasi Indonesia ......................... 57 4.1.4 Data Investasi Aktiva Tetap dan Pendapatan Operasional ............... 63 4.1.5 Analisis Pengaruh Investasi Aktiva Tetap terhadap Pendapatan Operasional ................................................................... 63 4.1.5.1 Uji Normalitas........................................................................ 64 4.1.5.2 Analisis Regresi Linier Sederhana ......................................... 64 4.1.5.3 Analisis Korelasi Pearson ...................................................... 66 4.1.5.4 Uji Signifikansi Koefisien Korelasi Sederhana (Uji t) .......... 66 4.1.5.5 Koefisien Determinasi............................................................ 68 4.2. Pembahasan ............................................................................................... 68 BAB V SIMPULAN DAN SARAN 5.1. Simpulan ................................................................................................... 70 5.2. Saran ......................................................................................................... 71
DAFTAR PUSTAKA ................................................................................................ xv LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE)
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DAFTAR GAMBAR
Gambar 1
Kerangka Pemikiran ........................................................................... 41
Gambar 2
Struktur Organisasi PT Telekomunikasi Indonesia Tbk .................... 57
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DAFTAR TABEL
Tabel I
Operasionalisasi Variabel .................................................................. 44
Tebel II
Pedoman untuk Memberikan Interpretasi terhadap Koefisien Korelasi ............................................................................. 49
Tabel III
Jumlah Investasi Aktiva Tetap dan Pendapatan Operasional ............ 63
Tabel IV
Normalitas Data ................................................................................. 64
Tabel V
Regresi Linier Sederhana ................................................................... 65
Tabel VI
Korelasi Pearson ................................................................................ 66
Tabel VII
Uji Signifikansi Koefisien Korelasi Sederhana (Uji t) ...................... 67
Tabel VIII
Koefisien Determinasi ........................................................................ 68
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DAFTAR LAMPIRAN
Lampiran A
Struktur Organisasi PT Telekomunikasi Indonesia Tbk
Lampiran B
Laporan Laba Rugi dan Catatan Atas Laporan Keuangan
Lampiran C
Nilai – nilai dalam Distribusi t
Lampiran D
Surat Keterangan Penelitian dari PT Telekomunikasi Indonesia Tbk
Lampiran E
Daftar Pertanyaan
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