Analisis Pengaruh Piutang Tak Tertagih Terhadap Profitabilitas Pada Perusahaan CV. Anugrah Sriwijaya Sukses
DOI:
https://doi.org/10.47747/jbme.v1i1.24Abstract
This study aims to analyse the effect of the ratio of arrears and collectors to return on assets at CV Anugrah Sriwijaya Sukses. This research is descriptive quantitative. Data were obtained through interviews with company leaders and employees related to the finance department and looking at financial report data for the 2017-2019 period. Data were collected using purposive sampling method and analysed using multiple linear regression. The findings evidence that partially, arrears have an effect on return on assets, and the ratio of collectors has no effect on return on assets. Simultaneously, the ratio of arrears and collectors simultaneously have a positive and significant effect on return on assets at CV Anugrah Sriwijaya Sukses.
References
Brigham & Houston. (2013). Dasar - Dasar Manajemen Keuanagn. Jakarta: Salemba Empat.
Diana & Setiawati. (2017). Akuntansi Keuangan Menengah. Yogyakarta: Andi Offset.
Fauzi, F., Dencik, A. B., & Asiati, D. I. (2019). Metodologi Penelitian Untuk Manajemen dan Akuntansi. Jakarta: Salemba Empat.
Hery. (2015). Analisis Laporan Keuangan . Yogyakarta: IAI.
Hery, dalam Egam dkk. (2017). Pengaruh Return On Asset (ROA), Return On Equity (ROE), Net Profit Margin (NPM), dan Earning Per Share (EPS) terhadap harga saham perusahaan yang tergabung dalam Indeks LQ45 di Bursa Efek Indonesia periode tahun 2013-2015. Jurnal EMBA, 107.
Kewon, dalam Diana, Noviana. (2016). Analisis tingkat perputaran piutang pada PT Perdana Gapuraprima periode 2012-2014. Jurnal. Universitas Bakrie, 410.
Lokollo & Syahputra, dalam Marlinah. (2014). Pengaruh Dana Pihak Ketiga (DPK) Dan Rasio Keuangan Terhadap Profitabilitas Bank Syariah Dengan Pembiayaan Sebagai Variabel Intervening Periode 2015-2018. Skripsi, IAIN, 17-18.
Riyanto, dalam Iskandar. (2016). Analisis profitabilitas terhadap tingkat perputaran berkelanjutan pada koperasi karyawan PT. Telkom Makasar. Jurnal. STIE YPUP MAKASAR, 36.
Rositah, H. (2018). Pengaruh beban piutang tak tertagih terhadap Return On Assets (Studi pada PT PLN (Persero) Distribusi Jawa Timur Area Malang pada periode tahun 2009 - 2016). Jurnal Administrasi Bisnis, 151.
Sartono, A. (2012). Manajemen Keuangan Teori Aplikasi (Vol. IV). Yogyakarta: BPFE.
Sugiyono. (2012). Memahami Penelitian Kualitatif. Bandung: Alfabeta.
Suwardjono, dalam Daka Purumas. (2014). Pengaruh Return On Asset, Debt To Equity Ratio dan Curent Ratio Terhadap Return Saham (Survei Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2009-2013. Tesis. Universitas Widyatama, 11.
Syamsudin, L. (2012). Dasar - Dasar Manajemen Keuanagan. Jakarta: PT. Raja Grafindo Persada.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2020 Yapet Tanuma
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright for this article is retained by the author(s), with first publication rights granted to the journal.
This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/)
![http://creativecommons.org/licenses/by/4.0/](https://journal.jis-institute.org/index.php/jbme/management/settings/<a rel="license" href="http:/creativecommons.org/licenses/by/4.0/"><img alt="Creative Commons License" style="border-width:0" src="https:/i.creativecommons.org/l/by/4.0/88x31.png" /></a><br />This work is licensed under a <a rel="license" href="http:/creativecommons.org/licenses/by/4.0/">Creative Commons Attribution 4.0 International License</a>.){kind=link}