International Journal Administration, Business & Organization
Vol 1 No 1 (2020): Ijabo

Identifikasi Biaya Operasional dan Resiko Kredit Pada Penjualan

Aludin (Unknown)
Mery Amelia (Unknown)



Article Info

Publish Date
27 Mar 2020

Abstract

The purpose of this research is to identify the influence of operating cost and credit risks in the sale of X company. This research uses the descriptive method. The data are analyzed using multiple linear regression. The population of this research is financial statements from 2008 to 2015. The reports used as samples are administration fee reports, marketing costs report, and all bad loans in PT X from 2008 to 2015. The results of the study show that operational costs variable have a positive effect on sales, while credit risk as measured by Non Performing Loans has a negative effect on sales. This means that if credit risk increases, the number of sales will increase. On the other hand, if credit risk decreases, profitability will decrease.

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Journal Info

Abbrev

ijabo

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

International Journal Administration Business and Organization (IJABO) is an international peer-reviewed scientific journal with open access, publishing high quality conceptual and measure development articles in the areas of management, business administration, and related disciplines. IJABO ...