Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)

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The Impact of Capital Adequacy and Operational Costs on Operational Revenues (BOPO) on Operating Profit

Authors
Gede Putu Agus Jana Susila1, *, I Wayan Cipta1, Ni Luh Wayan Sayang Telagawathi1, Gede Wira Kusuma1
1Department of Management, Universitas Pendidikan Ganesha, Singaraja, Indonesia
*Corresponding author. Email: agus.jana@undiksha.ac.id
Corresponding Author
Gede Putu Agus Jana Susila
Available Online 25 November 2021.
DOI
10.2991/aebmr.k.211124.005How to use a DOI?
Keywords
Capital Adequacy; Operational Costs on Operational Revenues; Operating Profit
Abstract

This study was conducted to examine the effect of capital adequacy and operational costs on operational revenues (BOPO) on operating profit simultaneously or partially. This study was classified as causal quantitative study. The subjects of this study consisted of Village-Owned Enterprises in Banjar Sub-District, which were registered at the Village and Community Empowerment Service, and the objects included capital adequacy, operational costs, operational revenues and operating profit. The samples that were involved in this study were determined by means of purposive sampling with a total sample of six BUMDes. Moreover, data were gathered by means of document recording, and were then analyzed by using multiple linear regression analysis. The results showed that (1) capital adequacy and operational costs on operational revenues provided a significant effect on operating profit (2) capital adequacy provided a negative and insignificant effect on operating profit (3) operational costs on operational revenues had a negative and significant effect on operating profit.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
25 November 2021
ISBN
978-94-6239-465-0
ISSN
2352-5428
DOI
10.2991/aebmr.k.211124.005How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Gede Putu Agus Jana Susila
AU  - I Wayan Cipta
AU  - Ni Luh Wayan Sayang Telagawathi
AU  - Gede Wira Kusuma
PY  - 2021
DA  - 2021/11/25
TI  - The Impact of Capital Adequacy and Operational Costs on Operational Revenues (BOPO) on Operating Profit
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 28
EP  - 33
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.005
DO  - 10.2991/aebmr.k.211124.005
ID  - Susila2021
ER  -