Syafriani, Deffina (2013) HUBUNGAN ANTARA BIAYA PEMELIHARAAN AKTIVA TETAP DENGAN PENDAPATAN PERUSAHAAN MANUFAKTUR YANG TELAH GO PUBLIC TAHUN 2011. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Deffina Syafriani .Correlation Between The Maintenance Cost of Fixed Assets With Revenue in Manufactury Company go public in 2011. Skripsi. Jakarta : Concentration in Accounting Education, Department of Economics and Administration, Faculty of Economic, Universitas Negeri Jakarta, 2013. The purpose of this research is to get valid and reliable data about the maintenance cost of fixed assets with revenue. The method used in this research is a case study with a correlational approach. The population in this study are all manufacturing companies that have gone public in 2011 as many as 131 companies. Affordable for the population by 77 companies with certain criteria. Of the total population of the affordable used tables Issac and Michael with an error rate of 5% to determine the number of samples that will be used as many as 62 companies. Sampling technique is simple random sampling. To avoid data bias, researchers turn data into log natural form. . Regression equation in this research is Ŷ = 4,75 + 8,15X. From this equation test requirements analysis conducted by the normality test error estimate the regression of Y on X obtained by Liliefors Lhitung<Ltabel (0,0714<0,1125). It mean the data are normally distributed. On the meaningful of regressions test we got the result Fhitung (24,86) > Ftabel (4,00) which can be conclude that the regression model is means. As for the linierity test obtained Fhitung (4,98) < Ftabel (19,47) indicating that the regression equation is linear. The test results by using a correlation coefficient of Pearson product moment values obtained = 0,43. This means there is a positive relationship between the maintenance cost of fixed assets with revenue in manufactury company go public in 2011. From the correlation meaningful test calculations t hitung (3,70) > t (1,67). Indicating a significant relationship between task commitment with learning achievement. From the calculation results obtained 18,57% coefficient of determination so that it can be said that the maintenance cost of fixed assets has contribution on revenue as 18,57%.
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