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PENGARUH CURRENT RATIO, PERIODE PENAGIHAN PIUTANG DAN RETURN ON ASET TERHADAP NET PROFIT MARGIN PADA PT AUTO PARTS CENTER BALIKPAPAN fice handayani
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v7i1.128

Abstract

The research expected to find the influences of current asset, the collection period of receivable add return on asset against net profit margin on PT.Auto Parts Center Balikpapan. This research uses sondary data. The sample uses 11 years by collecting financial statements data from 2005-2015. The method uses to analyze the relation between independent variable with dependent variables is multiple linear regression method and assumption test. The result of the discussion shows that simultaneously. Independent variables ;Current Ratio, the collection period of receivables and return on asset (ROA) by f test affects the net profit margin.This the result of partial test by t test , return on asset variable has an effect on net profot margin. Key Words : NPM, Current Ratio, The collection period of receivables and ROA