PENGARUH RECEIVABLE TURN OVER, RASIO TUNGGAKAN, RASIO PENAGIHAN DAN AVERAGE COLLACTION PERIOD TERHADAP LABA PERUSAHAAN
Keywords:
Receivable Turn Over, Average Collaction Period, Arrears Ratio, and Billing Ratio, company’s profitAbstract
The purpose of implementing the following research is to get information about the effect of Receivable Turn Over, Average Collation Period, Arrears Ratio, and Billing Ratio to corporate profit. When conducting research, researchers used quantitative research methods to determine the sample by determining criteria according to the needs of researchers. There are 7 Go Public Multifinance Companies that have been listed on the Indonesia Stock Exchange which are sampled samples in the following research. The analysis tool used in research is multiple linear regression analysis. The acquisition of the results of analysis, the receivable turn over (RTO) has a positive influence on the company’s profit, the average collaction period (ACP) han a positive influence on insignificantly on the company’s profit, the ratio of the arrears has a positive and significant effect on the company’s profit, and the penagment ratio
References
Hery. 2018. Analisis Laporan Keuangan Cetakan Ketiga PT.Gramedia : Jakarta.
Catur Sasongko.(2016). Akuntansi Suatu Pengantar. Salemba Empat, Jakarta.
Fahmi, Irham. (2016). Pengantar Manajemen Keuangan. Bandung : ALFABETA, CV.
Kasmir, 2016. Analisis Laporan Keuangan. Jakarta : PT. RajaGrafindo Persada
Kasmir. (2017). Analisis Laporan Keuangan. Jakarta: PT Rajagrafindo Persada.
Arthur J. Keown. 2008. Manajemen Keuangan, Edisi 10. Jakarta: PT Macanan Jaya Cemerlang.
Sugiarto. (2017). Metodologi Penelitian Bisnis. Yogyakarta: ANDI.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alfabeta, CV.
Harapan, A., & Prasetiono, H. (2016). Pengaruh Average Collection Period, Average Payment Period, Turnover in Days, Sales Growth dan Debt Ratio Terhadap Profitabilitas Perusahaan. Diponegoro Journal of Management.
Martono dan Agus, Harjito. (2008). Manajemen Keuangan, Edisi Pertama, Cetakan Ketujuh, Penerbit : Ekonesia, Yogyakarta.
Kasmir, (2012), Analisis Laporan Keuangan, Catatan Kedua, Bumi Aksara, Jakarta.
https://www.kreditpedia.net/7-perusahaan-multifinance-yang-go-public/
https://keuangan.kontan.co.id/news/multifinance-siap-cadangkan-piutang
Yasni.2016. ”Analisis Pengendalian Piutang dan Rata-rata Piutang Terhadap Perputaran Piutang pada Perusahaan Daerah Air Minum Kota Makassar” dalam Jurnal Economix Volume 4 Nomor 2.Makassar : STIMLasharan Jaya Makassar.
Nur, Fitri Ilmayani dan Lau, Elfreda Aplonia. 2020.“Analisis Pengendalian Piutang Usaha pada PT. Astra Multi Finance (Spektra) Samarinda“ dalam Journal of Accounting and Business Management (RJABM); P-ISSN: 2580-3115; E-ISSN: 2580-3131.Samarinda: University of 17 Agustus 1945 Samarinda.
Nginang,Yusra.2019.” Analisis Tingkat Perputaran Piutang pada PT. Nippon Indosari Corpindo tbk di Kota Makasar” dalam Jurnal Economix Volume 7 Nomor 1 Juni 2019.Makasar: STIMI YAPMI Makassar.
Lisetiyowati, dan Rosyafah, Siti, dan Hidayati, Kusni.2017. “Analisis Perputaran Piutang Usaha Terhadap Tingkat Pendapatan (Studi Kasus PT. Waskita Karya (Persero) tbk di Jakarta)” dalam Jurnal Ekonomi Akuntansi Vol. 3. Issue. 3 (2017). Surabaya: Prodi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Bhayangkara Surabaya.
Ariani, Anita.2017.” Optimalisasi Manajemen Piutang pada UD. MitraSantika Furniture di Surabaya”. Surabaya:Fakultas Ekonomi dan Bisnis, Jurusan Manajemen Keuangan Universitas Narotama Surabaya.
