PENGARUH PIUTANG USAHA TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PERDAGANGAN BESAR BARANG PRODUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

SUHENDRA, SUHENDRA and Sulastri, Sulastri and Harun, Abdul Gani (2010) PENGARUH PIUTANG USAHA TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PERDAGANGAN BESAR BARANG PRODUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

One of the key factors that support the development of world economy, especially in Indonesia is the tendency of credit on sales, goods and Services. The extension of credit on goods and Services to provide increased sales of the company, but giving receivable account to customers means the company does not eam the money in cash at the time of the sale, this is because the money from the sale can only be accepted over time. This study aims to determine how the infiuence of account receivables on the level of profitability in the enterprise sector, large trade in goods production listed on Indonesian stock exchange. The research sample amounted to 14 companies of the total population of about 19 companies that were taken by using purposive sampling method on a large trading sector companies from the production of goods for 2005-2009. This study uses secondary data derived and published by the Indonesia Stock Exchange (IDX). Independent variables used in this study consisted of receivable tumover, average collection period, and accounts receivable while the dependent variable used is the net profit margin. The results showed that the variables receivable tumover and average collection period is no significant effect on net profit margin. While the variable accounts receivable have a positive effect on profitability. This means that the increasing amount of account receivables, the level of corporate profitability will also increase. While the test results of determination showed no independent variables infiuence the dependent variable but only by 11.7%

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Receivable Tumover, Average Collection Period, Accounts Receivable, Net profit margin
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD2350.8-2356 Large industry. Factory system. Big business
Divisions:	01-Faculty of Economics > 61201-Management (S1)
Depositing User:	Mr. Muhammad Irwan
Date Deposited:	23 Dec 2021 06:45
Last Modified:	23 Dec 2021 06:45
URI:	http://repository.unsri.ac.id/id/eprint/59628

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