Institutional Repository UIN Sunan Kalijaga YogyakartaPENGARUH BIAYA OPERASIONAL, BIAYA PRODUKSI, DAN BIAYA PENDAPATAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2023NIM.: 21108030083Isnaini Nur AzizahauthorThis study aims to analyze the effect of operating costs, production costs, and cost of revenue on financial performance, as proxied by Return on Assets (ROA), in infrastructure companies listed on the Indonesia Stock Exchange for the 2020–2023 period. This study uses a quantitative approach with secondary data obtained from the companies' financial reports. The research sample was determined using a purposive sampling method using panel data regression analysis techniques in Eviews version 12. The results show that operating costs and production costs have a significant negative effect on ROA, while cost of revenue has a significant positive effect on ROA. These findings indicate that increases in operating costs and production costs tend to decrease financial performance, while increases in revenue can improve financial performance. This study implies that companies need to improve efficiency in managing operating costs and production costs. To achieve sustainable financial performance improvements, cost of revenue optimization is necessary.658.15 Manajemen Keuangan2026-08-14UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS EKONOMI DAN BISNIS ISLAMThesis

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