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All Journal Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Best Journal of Administration and Management
Firdaus Sianipar
Universitas Tridinanti Palembang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH HUTANG LANCAR DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB. SEKTOR FARMASI DI BURSA EFEK INDONESIA Yancik Syafitri; Firdaus Sianipar
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.978

Abstract

This research basically examines the effect of current liabilities and accounts receivable turnover on the profitability of pharmaceutical sub-sector companies listed on the Indonesian stock exchange. The purpose of this study was to determine the effect of current liabilities and accounts receivable turnover both simultaneously and partially on profitability (Return On Assets) in Pharmaceutical Sub Sector Companies listed on the Indonesian stock exchange. The sample in this study is the financial report data of pharmaceutical sub-sector companies for 5 periods. This study uses multiple linear regression analysis. The results of data processing in obtaining the coefficient of determination (R square) R is 0.115, meaning that current liabilities and accounts receivable turnover contribute to influencing profit or profits of 11.5% while the remaining 88.5% is the influence of other variables that are not present in this study. Current liabilities and accounts receivable turnover simultaneously have a significant effect on profitability together. This can be seen from the results of the f count of 7,924 and the f table value of 3.19 with a sig. 0.001 or f count > f table (7.924 > 3.19). Current liabilities partially have a significant effect on profitability (ROA) with a sig. 0.019 which means it is smaller than 0.05 or 0.019 <0.05 and the value of t count is 2.424 which is greater than t table 2.01063, t count > t table (2.424> 2.01063). Receivables turnover partially does not have a significant effect on profitability (ROA) with a sig. 0.512 which means greater than 0.05 or 0.512> 0.05 and the value of t count 0.661 is greater than t table , t count > t table (0.661> 2.01063).Keywords: Current Debt, Accounts Receivable Turnover, Profitability
The Effect Of Receivable Turnover And Inventory Turnover On Profit Margin In Pt. Nippon Indosari Corpindo, Tbk Ima Andriyani; Ulil Amri; Firdaus Sianipar; Rusmida JH Hutabarat
Best Journal of Administration and Management Vol 3 No 1 (2024): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i1.191

Abstract

The purpose of this research is to determine the effect of Receivable Turn Over and Inventory Turn Over on Profit Margin of PT. Nippon Indosari Corpindo, Tbk. The variables used in this research are Receivable Turn Over and Inventory Turn Over, Profit Margin. The population in this research is financial reports for a period of five years in the form of quarterly data. The type of research used is quantitative. The research techniques used are multiple linear regression, hypothesis testing, F test and t test. The regression results to obtain Profit Margin are influenced by Receivable Turn Over and Inventory Turn Over. The results of the hypothesis test, namely the F test, showed that there was a simultaneous influence of Receivable Turn Over and Inventory Turn Over on Profit Margin, while the t test results of the Receivable Turn Over variable partially had a significant influence on Profit Margin as well as the Inventory Turn Over variable partially having an influence on Profit Margins.
Co-Authors Ima Andriyani Rusmida JH Hutabarat Ulil Amri Yancik Syafitri