PENGARUH COST OF FUND DAN OVERHEAD COST TERHADAP RENTABILITAS USAHA PADA PT BANK SAUDARA, TBK KANTOR CABANG BANDUNG
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Date
2015
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Tesis Program Magister Management Universitas Widyatama
Abstract
The aim of this study was to determine the effect Cost Of Fund and Overhead Cost to Business Profitability at PT Bank Brothers, Tbk Branch Office Bandung either partially or simultaneously.
The method used is descriptive and associative by means of multiple linear regression statistical test. The data used in this study was obtained from the company's financial statements were examined from 2009 to 2013 in which the research carried out showed that the Cost Of Funds and Overhead Cost partially and simultaneously have a significant impact on profitability Enterprises (Return On Asset) , of unknown regression equations Cost Of Overhead Cost Fund and has a strong relationship to the Business Profitability (Return On Asset) with a coefficient of determination of 49.6%, which means that Cost Of Overhead Cost Fund and contributed 49.6% to Profitability Enterprises (Return On Asset) while the remaining 50.4% is the contribution of other variables besides Cost Of Fund and Overhead Cost.
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Keywords
Cost Of Fund, Overhead Cost, Return on Assets