GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Vol 10 No 2 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi

ANALISIS SISA HASIL USAHA DITINJAU DARI PERPUTARAN PIUTANG DAN KAS PADA PUSAT KOPERASI KREDIT CARAKA UTAMA BANDAR LAMPUNG

Yohannnes P Kumagaya (STIE Gentiaras Bandar Lampung)



Article Info

Publish Date
11 Jul 2018

Abstract

This research uses classical assumption test tools such as normality test, multicolinearity,heteroskidasticity, and autocorrelation and hypothesis test that is t test to know about the effect ofreceivable turnover and cash turnover toward rest of Business Result (SHU), test of R2to know theeffect of receivable turnover And the most influential Cash Turnover dominant against the SHU, F test toknow the effect of Receivable Turnover and Cash Turnover toward rest of Business Result (SHU)simultaneously, and then multiple linear regression test.This study shows that the data to be researched is normal, no multicolinearity, noheteroscedasticity and no autocorrelation occurs. In this study also shows that in T test known thattcount<ttable, and Fcount<FtableThe results showed that (1) Receivable turnover did not affect toward SHU because the level ofsignificance above 0.05 is 0.645, (2) the Cash turnover has no effect toward SHU because the level ofsignificance above 0.05 is 0.399, (3) The most dominant effect Is cash turnover, 35.6%, (4) receivableturnover and cash turnover together do not affect the rest of business result because Fcount<Ftable(0.776 <3.89).

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Journal Info

Abbrev

Gema

Publisher

Subject

Description

Jurnal GEMA memfokuskan diri untuk menerbitkan artikel berkualitas yang merupakan hasil penelitian maupun tinjauan literatur terkait Manajemen dan Akuntansi sehingga dapat memberikan kontribusi kontribusi dan pengaruh positif pada bidang keilmuan Manajemen dan Akuntansi. urnal GEMA memfokuskan diri ...