Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya
Vol 1 No 2 (2022): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB

Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Pada PT. XYZ

APRILIA GUSTI (S1 Manajemen Mandiri)
Maivalinda Maivalinda (Fakultas Ekonomi dan Bisnis, Universitas Dharma Andalas, Jl. Sawahan No. 103A. Simpang Haru)



Article Info

Publish Date
13 Jul 2022

Abstract

This study aims to determine and analyze the effect of cash turnover and accounts receivable turnover on profitability at PT. PLN (Persero) Main Unit for West Sumatra Region. The research method used is comparative causal. The sampling technique used is purposive sampling so that in this study the sample used is data from financial statements in the form of comprehensive income, total assets, cash and cash equivalents, income and total receivables at PT. XYZ. The data analysis technique used is multiple linear regression, t test, F test and coefficient of determination. Based on multiple linear regression analysis it was found that Y = 0.114 – 9.959 X1 + 0.009 X2. Based on the results of the partial study, it is known that the cash turnover and accounts receivable turnover variables have no positive and significant effect on profitability at PT. XYZ. Based on the results of the simultaneous test, it is known that cash turnover and accounts receivable turnover have no positive and significant effect on sales at PT. XYZ. The results of the coefficient of determination obtained Adjusted R Square of 0.036. This means, the ability of the variable (X) cash turnover and receivables turnover in explaining the profitability variable (Y) contributed 3.6% while the remaining 96.4% was explained by other variables not explained in this study.

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Journal Info

Abbrev

JPPISB

Publisher

Subject

Religion Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya (JPPISB) merupakan media jurnal elektronik yang diterbitkan oleh Universitas Dharma Andalas sebagai sarana untuk penyebaran dan publikasi hasil penelitian dan pengkajian pemikiran kritis mahasiswa yang orisinil dan up to date. JPPIM memuat ...