PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS

Kamila, Nazmi Fajrin Nur (2016) PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS. Other thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran piutang (Receivable Turnover – RT) terhadap profitabilitas pada perusahaan pertambangan batu bara milik swasta yang terdaftar di Bursa Efek Indonesia periode 2011-2014, dimana profitabilitas diproksikan pada Return on Total Assets (ROA). Metode penelitian yang digunakan adalah metode penelitian deskriptif dan verifikatif. Adapun teknik pengumpulan data yang digunakan adalah metode dokumentasi. Data berupa laporan keuangan yang diperoleh dari situs resmi Bursa Efek Indonesia. Populasi dalam penelitian ini adalah 22 perusahaan pertambangan batu bara milik swasta yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh sampel sebanyak 18 perusahaan. Pengolahan data dalam penelitian ini menggunakan perhitungan statistik regresi linier sederhana. Sebelum melakukan analisis regresi linier sederhana, dilakukan uji normalitas dan uji linearitas. Selanjutnya, dilakukan pengujian regresi menggunakan uji F, kemudian dilanjutkan dengan pengujian keberartian koefisien regresi dengan menggunakan uji . Berdasarkan hasil pengolahan statistik diperoleh persamaan regresi . Melalui pengujian hipotesis, persamaan regresi tersebut menunjukkan bahwa perputaran piutang berpengaruh positif terhadap profitabilitas dengan koefisien sebesar 0,282112. Artinya, apabila perputaran piutang mengalami kenaikan sebanyak satu kali maka profitabilitas pun diprediksi akan meningkat sebesar 0,282112 kali.;--- This research is intended to know the influence of receivable turnover (RT) toward profitability in private coal mining companies listed in Indonesia Stock Exchange period 2011-2014, where profitability is proxied on Return on Total Assets (ROA). The research methods use descriptive and verification research methods. As for data collection technique use documentation method. The data are financial statements obtain from the official website of Indonesia Stock Exchange. Population in this research are 22 private coal mining companies listed in Indonesia Stock Exchange. The sampling technique used purposive sampling in order to obtain 18 companies as sample. Data processing in this research use a simple linear regression statistic calculation. Normality and linearity test are done before doing an analysis of simple linear regression. After that, regression test using F test is held. Continued by coefficient regression test by test. Based on statistical processing obtain the regression equation . Through the hypothesis test result, the regression equation is to show that receivable turnover has positive impact to profitability with 0,282112 of coefficient. It means, if the receivable turnover increased once, the profitability is predicted to increase 0,282112 times.

Item Type: Thesis (Other)
Additional Information: No. Panggil: S PEA KAM p 2016 Pembimbing: I. Meta Arief, II. Arief Ramdhany
Uncontrolled Keywords: Perputaran Piutang, Profitabilitas, Receivable Turnover, Profitability.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Mr mhsinf 2017
Date Deposited: 16 Aug 2017 06:33
Last Modified: 16 Aug 2017 06:33
URI: http://repository.upi.edu/id/eprint/24959

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