Kusuma Putri, Utari (2021) ANALISIS PENGARUH COST RECOVERY TERHADAP NET CONTRACTOR SHARE DAN GOVERNMENT TAKE PADA SKK MIGAS PERIODE 2008 - 2018. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Cost Recovery terhadap Net Contractor Share dan Government Take pada SKK Migas periode 2008 – 2018. Penelitian ini menggunakan desain penelitian deskriptif dengan pendekatan kuantitatif, yang dianalisis menggunakan path analisis dan bantuan pengolah data SPSS 25. Populasi dalam penelitian ini Laporan Tahunan SKK Migas dengan sampel penelitian berupa data cost recovery, government take, dan net contractor share yang dimuat pada Laporan Tahunan SKK Migas mulai dari tahun 2008- 2018. Penelitian ini menggunakan data sekunder dengan teknik pengumpulan data secara dokumentasi yang di peroleh dari laman resmi SKK Migas yaitu www.skkmigas.go.id Hasil penelitian membuktikan bahwa (1) Terdapat pengaruh cost recovery terhadap net contractor share pada SKK MIGAS Periode 2008-2018, (2) Terdapat pengaruh cost recovery terhadap government take pada SKK MIGAS Periode 2008-2018, (3) Terdapat pengaruh net contractor share terhadap government take pada SKK MIGAS Periode 2008-2018, (4) Terdapat pengaruh tidak langsung cost recovery terhadap government take melalui net contractor share pada SKK MIGAS Periode 2008-2018. Kata Kunci : Biaya Penggantian, Pendapatan Perusahaan, Pendapatan Pemerintah. ABSTRACT This study aims to test and analyze the Cost Recovery of Net Contractor Shares and Government Take on SKK Migas for the period 2008 – 2018. This study uses descriptive research design with a quantitative approach, which is analyzed using path analysis and help from data processor SPSS 25. The population in this study is the SKK Migas Annual Report with a sample of research in the form of Cost Recovery data, Government Take, and Net Contractor Share which are included in the Annual Report SKK Migas start from 2008 until 2018. This study uses secondary data with documentation data collection techniques obtained from SKK Migas official website, www.skkmigas.go.id. The results of study prove that (1) There is an effect of Cost Recovery on the Net Contractor Share in SKK Migas for the period 2008 – 2018, (2) There is an effect of Cost Recovey on Government Take in SKK Migas for the period 2008 – 2018, (3) There is the influence of Net Contractor Share on Government Take in SKK Migas for the period 2008 – 2018, (4) There is an indirect of Cost Recovery on Government Take through the Net Contractor Share in SKK Migas for the period 2008 – 2018. Keywords : Cost Recovery, Net Contractor Share, Government Take.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 23 Sep 2021 09:15 | ||||||||
| Last Modified: | 23 Sep 2021 09:15 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5229 |
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