Jurnal Riset Akuntansi dan Bisnis
Vol 14, No 2 (2014): JURNAL RISET AKUNTANSI DAN BISNIS

ANALISIS PENGARUH RASIO AKTIVITAS TERHADAP PROFITABILITAS PADA PT. BARATA INDONESIA (PERSERO) UUM MEDAN

Fatima Anum ., Muhammad Basri (Unknown)

Article Info

Publish Date
14 Nov 2015

Abstract

This research was done at PT. Barata Indonesia (Persero) UUM Medan. Thisresearch aims to prove emprically the influence of the variables cash turnover,receivable turnover, days of receivanle, fixed asset turnover and total assets turnoverto the profitability of the company. Technical data analysis using non parametricstatistics with hypothesis testing using Spearman and Kendall correlation. Theresults of this research show that the variables cash turnover, receivable turnover,days of receivable, fixed asset turnover and total assets turnover effect was notsignificant the profitability at PT. Barata Indonesia (Persero) UUM Medan 2005-2013. Other factors which influence significantly to profitability (gross profitmargin) which are the other variables outside of the variables are used in thisresearch are the amount and the sale price per unit, cost of goods sold, liquidity andlabor productivity.

Copyrights © 2014




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Journal Info
Jurnal Riset Akuntansi dan Bisnis
Website

Abbrev

akuntan

Publisher

Universitas Muhammadiyah Sumatera Utara

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

JURNAL RISET AKUNTANSI DAN BISNIS, published by the Departement Accounting, Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara (UMSU), Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of ...