PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT BARATA INDONESIA TAHUN 2009-2011

Authors

  • Novika Irwanti Universitas Muhammadiyah Sukabumi
  • Rinaldi Universitas Muhammadiyah Sukabumi
  • Elan Eriswanto Universitas Muhammadiyah Sukabumi

DOI:

https://doi.org/10.37150/jimat.v1i2.985

Keywords:

Account Receivable Turnover, Profitability (ROA)

Abstract

This study aimed to determine the effect of the level of account receivable turnover on profitability in PT Barata Indonesia in 2009-2011. Variables used in this study is accounts receivable turnover, and profitability. This research method in this study is a quantitative method, a sample of 36 financial statements of PT Barata Indonesia for the years 2009-2011. For receivables turnover can be seen with the testing criteria that if tcount>ttable (5,372>2,028) then H0 is rejected Ha accepted. To see the significance , visible results ttable statistic at a significance level of 5% sig = 0,000 > 0,05 significance level 0,05 (5%). The result show that the influence turnover partially and simultaneously affect the profitability of PT Barata Indonesia (Persero).

Downloads

Published

2020-10-21
Abstract viewed = 124 times