Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 2, No 2 (2015): Jurnal Akuntansi dan Bisnis Krisnadwipayana

PENGARUH PERPUTARAN PIUTANG DAN HUTANG TERHADAP ARUS KAS OPERASI. STUDI PADA PT EXER INDONESIA

Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA (Fakultas Ekonomi Universitas Krisnadwipayana)

Article Info

Publish Date
03 Mar 2016

Abstract

This study is analyzed the impact of Account Receivables and Account Payables Turnover to Operating Cash Flow in PT Exer Indonesia. Data is collected from PT Exer Indonesia from 2009 to 2013 and analyzed quantitatively by SPSS which are Partialy and Simultaneously Regression Test. The result of this study showed that Account Receivables Turnover partialy had influence to Operating Cash Flow, Account Payables Turnover partialy had not influence to Operating Cash Flow, but Account Receivables and Account Payables Turnover simultaneously has influence to Operating Cash Flow of PT Exer Indonesia.

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Journal Info
Jurnal Akuntansi dan Bisnis Krisnadwipayana
Website

Abbrev

JABK

Publisher

Universitas Krisnadwipayana

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ...