PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS

Rinaldi, Muhammad Agung (2016) PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh tingkat perputaran piutang terhadap profitabilitas yang diukur dengan Return On Asset. Obyek penelitian yaitu PT Semen Indonesia (Persero) Tbk periode 2006-2015. Penelitian ini menggunakan metode deskriptif dan verifikatif dengan desain penilitian time series design. Jenis data yang digunakan yaitu data kuantitatif dan sumber data yang digunakan yaitu data sekunder. Teknik pengumpulan data ini adalah studi teknik dokumentasi. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi sederhana dan di uji dengan Uji-F dan Uji t dengan tingkat signifikan α = 5%. Hasil pengujian hipotesis melalui Uji-t yang menunjukkan signifikansi tingkat perputaran piutang sebesar 0,021 berada dibawah 0,05 yang berarti tingkat perputaran piutang berpengaruh signifikan terhadap profitabilitas (ROA;--- The purpose of this study was to examine the effect of the level of accounts receivable turnover on profitability as measured by Return On Assets. Object of study, namely PT Semen Indonesia (Persero) Tbk period 2006-2015. This study using descriptive and verification method concluded in time series design. The type of data used is quantitative data and data sources used are secondary data. Data collection techniques are literature study. Method of data analysis used in this study is a simple regression analysis and tested by F-test and t-test at 5% significance level. Results of this study the hypothesis testing results through the t-test showed a significance 0.021 receivable turnover is below 0.05, which means the accounts receivable turnover rate have a significant effect on profitability (ROA).

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil: S MBS RIN p 2016 Pembimbing: I. Ahim Surachim
Uncontrolled Keywords: Piutang, Tingkat Perputaran Piutang, Profitabilitas (Return On Asset), Account Receivable, Account Receivable Turnover Rate, Profitability (Return On Assets).
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HJ Public Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Manajemen Bisnis
Depositing User: Mr mhsinf 2017
Date Deposited: 12 Oct 2017 02:51
Last Modified: 12 Oct 2017 02:51
URI: http://repository.upi.edu/id/eprint/26588

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