Jurnal Manajemen Universitas Bung Hatta
Vol 15 No 2 (2020): Jurnal Manajemen Universitas Bung Hatta

PENGARUH PENGELOLAAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA PT. SATRIA LESTARI MULTI

Muhammad Rivandi (Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi KBP)
Gina Septiana (Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi KBP)

Article Info

Publish Date
31 Jul 2020

Abstract

The effectiveness of cash flow is effective cash management requiring a control to protect cash from losses due to theft or fraud. The purpose of the study was to determine the effect of debt management on the effectiveness of cash flows at PT. Satria lestari Multi. The object in this study is PT. Satria lestari Multi. The number of samples in this study were 48 samples starting from January 2016 to December 2019. The statistical test used was using a simple linear regression test. Based on the partial t test with a significance value of 0,000 <alpha 0.05 it can be concluded that debt management has a positive and significant effect on the effectiveness of cash flows.  

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Journal Info
Jurnal Manajemen Universitas Bung Hatta
Website

Abbrev

JMN

Publisher

Universitas Bung Hatta

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen Universitas Bung Hatta focuses on publishing management research results everywhere, issues published by Jurnal Manajemen Universitas Bung Hatta covering the human resources management, marketing management, financial management, strategict management, entrepreneurship, and other ...