Ade Kemala Jaya, Ade and FITRIASURI, FITRIASURI (2022) PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILTAS PADA PT ADHYA TIRTA SRIWIJAYA (ATS) TAHUN 2011-2015. PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILTAS PADA PT ADHYA TIRTA SRIWIJAYA (ATS) TAHUN 2011-2015.
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Abstract
The purpose of this study was to examine the effect of the level of accounts receivable turnover to profitability as measured by return on assets. Object of research is PT. Adhya Tirta Sriwijaya in 2011 - 2015. This study used quantitative descriptive method that consists of two variables: the accounts receivable turnover as independent variables and ROA as the dependent variable. The type of data used is quantitative data and data sources used are secondary data. Data collection techniques are engineering documentation. Methods of data analysis used in this research is simple regression analysis and were tested by t-test. The test results showed that the level of accounts receivable turnover does not have a significant effect on profitability. These results can be seen in the R Square of 0.235 which means the relationship between the accounts receivable turnover to profitability have a relationship that is strong enough. The results of this study confirmed the hypothesis testing results through the t-test showed a significance level of accounts receivable turnover of 0.318 is above 0.05, which means the rate of turnover of receivables is not significant effect on profitability (ROA). Keywords: Accounts Receivable, Accounts Receivable Turnover Rate, Profitability (Return On Assets).
| Item Type: | Article |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Engineering, Science and Mathematics > School of Civil Engineering and the Environment |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 30 Jun 2022 01:39 |
| Last Modified: | 30 Jun 2022 01:39 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/16903 |
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