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All Journal QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama MANDAR: Management Development and Applied Research Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Jurnal Manarang Manajemen dan Bisnis Ininnawa: Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Dies Natalis Universitas Negeri Makassar
Nurfitriayu Mandasari
Fakultas Ekonomi, Universitas Sulawesi Barat
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)

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Pengaruh Jumlah Taksiran dan Piutang Terhadap Laba Bersih PT Pegadaian (Persero) UPC Campalagian Periode 2016-2018 Wulan Ayuandiani; Ayub Hardianto; Nurfitriayu Mandasari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 2 (2020): February 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v1i2.74

Abstract

This study aims to determine the effect of the number of estimates and accounts receivable partially to net income and to determine the effect of the number of estimates and account receivable simultaneously on net income PT. Pegadaian (Persero) UPC Campalagian period 2016-2018. This study uses classical assumption test techniques, multiple linear regression, coefficient of determination, F test and t test. The population sampled are financial statement, reports on the number of estimates and accounts receivable period 2016-2018. Data collection with documentation techniques. The calculation result obtained by the value of tcount the estimates amount of -0,281 with a significant level of 0,781 and accounts receivable of 4,173 with a significant level of 0,000, while the value of ttable is 2,03452. This shows that the estimates amount partially has a negative and insignificant effect on net income (-0,281 < -2,03452 dan 0,781 > 0,05), while accounts receivable have a positive and significant effect on net income (4,173 > 2,03452 dan 0,000 < 0,05). The value of Fcount the number of estimates and receivable obtained is 17,066 with a significant level of 0,000, while the value of Ftable is 3,28. This shows that the number of estimates and account receivable simultaneously has a positive and significant effect on net income (17,066 > 3,28 dan 0,000 < 0,05)
Co-Authors Akbar Azis Ayub Hardianto Bunga wali Chandra Putra Puspita Edy Fitriawan Syahadat Enny Radjab Muhammad Ashdaq Muhammad Ashdaq Muhammad Nadir Muhammad Shaleh Z Najma Najma Nur Fitriani Nur Qamariah Nurwahyuni Syahrir Rahmat Hasanuddin Syamsu Alam Valentino Aris Wulan Ayuandiani