PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP LABA BERSIH PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA

DUMROH, FIDDELIA and Adam, Mohamad and Bakar, Samadi W. (2012) PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP LABA BERSIH PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran piutang (receivable tumover) dan inventory tumover terhadap laba bersih pada perusahaan sub sektor properti dan real estate yang terdaftar di BEI periode 2008-2011. Variabel-variabel yang diteliti adalah perputaran piutang, perputaran persediaan, dan laba bersih. Penelitian ini dilakukan dengan menggunakan analisis regresi linear berganda dengan tingkat signifikansi 5%, alat pengumpul data yang digunakan adalah studi observasi dan studi pustaka dengan menggunakan metode random sampling. Sampel sebanyak 8 perusahaan dari 40 perusahaan. Hasil penelitian dapat disimpulkan bahwa perputaran piutang dan perputaran persediaan berpengaruh secara simultan terhadap laba bersih dan perputaran piutang dan perputaran persediaan tidak ada pengaruh signifikan secara parsial terhadap laba bersih di perusahaan sub sektor properti dan real estate di BEI.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Perputaran Piutang (RTO) dan Perputaran Persediaan (ITO) dan Profit (Laba Bersih)
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 61201-Management (S1)
Depositing User: Mr. Muhammad Irwan
Date Deposited: 20 Apr 2021 01:33
Last Modified: 20 Apr 2021 01:33
URI: http://repository.unsri.ac.id/id/eprint/45574

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