Electronic Theses and Dissertation

Abstrak sektor transportasi dan logistik berperan penting dalam perekonomian indonesia, namun menghadapi tantangan berupa intensitas operasional tinggi, profitabilitas yang berfluktuasi, dan tekanan biaya. penelitian ini menganalisis pengaruh orientasi pasar, efisiensi operasional, dan efektivitas biaya terhadap kinerja keuangan perusahaan transportasi dan logistik yang terdaftar di bursa efek indonesia periode 2020–2024. pendekatan kuantitatif digunakan dengan memanfaatkan data sekunder dari laporan tahunan dan laporan keuangan 12 perusahaan, kemudian diuji menggunakan analisis regresi berganda. hasil penelitian menunjukkan bahwa hanya efisiensi operasional, yang diproksikan melalui rasio beban terhadap penjualan, berpengaruh signifikan terhadap kinerja keuangan. sebaliknya, orientasi pasar dan efektivitas biaya tidak berpengaruh signifikan. temuan ini menegaskan bahwa pengelolaan biaya operasional yang efisien menjadi faktor kunci dalam meningkatkan kinerja keuangan pada sektor transportasi dan logistik. penelitian ini memberikan implikasi praktis bagi manajer untuk memfokuskan strategi pada efisiensi biaya dan optimalisasi sumber daya agar profitabilitas dan daya saing dapat terjaga. kata kunci: orientasi pasar, efisiensi operasional, efektivitas biaya, kinerja keuangan, transportasi dan logistik.

ABSTRACT The transportation and logistic sector is a vital driver of Indonesia’s economy but continues to face challenges such as high operational intensity, fluctuating profitability, and cost pressures. This study examines the effects of market orientation, operational efficiency, and cost effectiveness on the financial performance of transportation and logistic of listed companies on Indonesia Stock Exchange from 2020 to 2024. A quantitative approach was employed using secondary data sourced from annual reports and financial reports of 12 transportation and logistics companies, with multi regression analysis conducted to test the proposed relationships. The results reveal that only operational efficiency, measured by the expenses-to-sales ratio, has a significant impact on financial performance. In contrast, market orientation and cost effectiveness do not show significant effects. These findings highlight the importance of efficiency in managing operational costs as a key determinant of financial outcomes in the transportation and logistics sector. The study provides practical insights for managers to prioritize cost control and resource optimization in order to sustain profitability and competitiveness. Keywords: Market Orientation, Operational Efficiency, Cost Effectiveness, Financial Performance, Transportation and Logistic.