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ANALISIS KINERJA KEUANGAN PERUSAHAAN DAERAH AIR MINUM KOTA SAMARINDA

ANALISIS KINERJA KEUANGAN PERUSAHAAN DAERAH AIR MINUM KOTA SAMARINDA
Abstrak: This study objective is to analyze the financial performances of Samarinda city’s PDAM  and  factors  affecting  its  financial  performance.  Financial  performances  in this  study  are  PDAM’s  profit  which  served  as  dependent  variable,  while  the independent  variables  consist  of  Revenues,  Expenses,  Assets  and  Debt  that influenced Profit.
The data collection  was carried out by means of observation to PDAM’s Financials Reports  that  were  issued  every  3  (three)  months,  starting  from  2008  to  2011. Multiple  Regression  Model  was  used  to  analyze  the  effect  of  Revenues,  Expenses, Assets and Debt towards Profits.
The analysis result and testing concluded that Revenues, Expenses, Assets and Debts simultaneously have significant effect to the Profit of PDAM’s Samarinda. Revenues and  Expenses  partially  has  significant  effect  toward  profit,  but  Assets  and  Debts variables don’t have significant effect to the profit achieved by PDAM’s Samarinda.
Keywords: Revenues; Costs; Assets; Debt; Profitability
Penulis: Sri Mintarti
Kode Jurnal: jpmanajemendd120257
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