Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI)
Vol. 1 No. 2 (2020): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi

PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT BARATA INDONESIA TAHUN 2009-2011

Novika Irwanti (Universitas Muhammadiyah Sukabumi)
Rinaldi (Universitas Muhammadiyah Sukabumi)
Elan Eriswanto (Universitas Muhammadiyah Sukabumi)



Article Info

Publish Date
21 Oct 2020

Abstract

This study aimed to determine the effect of the level of account receivable turnover on profitability in PT Barata Indonesia in 2009-2011. Variables used in this study is accounts receivable turnover, and profitability. This research method in this study is a quantitative method, a sample of 36 financial statements of PT Barata Indonesia for the years 2009-2011. For receivables turnover can be seen with the testing criteria that if tcount>ttable (5,372>2,028) then H0 is rejected Ha accepted. To see the significance , visible results ttable statistic at a significance level of 5% sig = 0,000 > 0,05 significance level 0,05 (5%). The result show that the influence turnover partially and simultaneously affect the profitability of PT Barata Indonesia (Persero).

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Journal Info

Abbrev

jimat

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) adalah jurnal ilmiah tentang Ilmu Manajemen secara umum yang dikelola dan diterbitkan oleh Fakultas Ekonomi Universitas Muhammadiyah dengan E-ISSN : 2746-1475, terbit 6 bulan sekali pada bulan Maret dan September. Redaksi ...