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SENJANGAN ANGGARAN : STUDI ATAS PENGENDALIAN ANGGARAN, IKLIM KERJA ETIS DAN PERSEPSI KEADILAN PROSEDURAL Galih Fajar Muttaqin
Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract Data was collected by distributing questionnaires using purposive sampling technique to the respondents. Respondents are middle and lower level managers in Banten which of course involved in the budgeting process, with a total of 41 respondents at public organization. Data were analyzed using SEM with the help of SmartPLS version 2.0. Results from this study revealed that the variable Budgetary Control Effectiveness and Ethical Work Climate has a positive and significant impact on the Procedural Justice perception. Variable Ethical Work Climate and Procedural Justice Perception Climate has a negative and significant impact on the Propensity to Create Budgetary Slack, while the variable Budgetary Control Effectiveness no significant effect on the Propensity to Create Budgetary Slack.

MODEL MANFAAT AKUNTANSI DAN KEPUASAN PENGGUNA DALAM LINGKUNGAN IMPLEMENTASI SISTEM ERP Muhammad Nawawi
Jurnal Riset Akuntansi Terpadu Vol 9, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract The purpose of this study is to provide empirical evidence about the models of benefits of accounting and user satisfaction within the ERP system implementation. The empirical analysis in this study is based on primary data obtained from a survey of 42 manufacturing companies with 64 manager respondents, or response rate of 42,67%. This research was conducted by the method of approach to structural equation modeling (SEM) with testing tools using partial least squares (PLS). Overall, these findings indicate ERP system implementation can be increase the benefits of accounting and ERP system implementation significantly affects of user satisfaction. Keywords: benefits of accounting, ERP system implementation, user satisfaction Abstrak Tujuan dari penelitian ini adalah untuk memberikan bukti empiris tentang model manfaat akuntansi dan kepuasan pengguna dalam implementasi sistem ERP. Analisis empiris dalam penelitian ini didasarkan pada data primer yang diperoleh dari survei terhadap 42 perusahaan manufaktur dengan 64 responden manajer, atau tingkat respons 42,67%. Penelitian ini dilakukan dengan metode pendekatan structural equation modelling (SEM) dengan alat pengujian menggunakan partial least squares (PLS). Secara keseluruhan, temuan ini menunjukkan implementasi sistem ERP dapat meningkatkan manfaat akuntansi dan implementasi sistem ERP secara signifikan mempengaruhi kepuasan pengguna. Kata kunci: manfaat akuntansi, implementasi sistem ERP, kepuasan pengguna

PERBANDINGAN PELAPORAN PENGUSAHA KENA PAJAK SEBELUM DAN SESUDAH IMPLEMENTASI ELEKTRONIK NOMOR FAKTUR (E-NOFA) DI KANTOR PELAYANAN PAJAK PRATAMA SERANG Rahayu, Kyki Dwi Novianti; Andi, Andi
Jurnal Riset Akuntansi Terpadu Vol 10, No 1 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract This study was to test the impact of electronic invoice number (E-Nofa) implementation in Serang Tax Service Office, with comparing the taxable entrepreneur reporting before and after the electronic invoice number (E-Nofa) implementation. The purpose of this study was to know the difference between the taxable entrepreneur reporting before and after the electronic invoice number (E- Nofa) implementation. Sample were taken by using nonprobability sampling method with full sampling technique so the sample of this research was the taxable entrepreneur wich registered in Serang Tax Service Office at 2011-2015. So the collected data was 48 observation datas. Data analysis techniques used in this research was Paired Sample T-test wich was t-test different test with related samples they were two years before and two years after the electronic invoice number (E-Nofa) implementation. The results showed that found difference between the taxable entrepreneur reporting before and after the electronic invoice number (E-Nofa) implementation. This can be seen by probability value 0,023 which little than asymptotic significance 0.05. This difference can be also seen by mean value 205 which has negative value. So there was an improvement of The Taxable Entrepreneur reporting after E-Nofa implementation. We also could said that The Taxable Entrepreneur reporting after E-Nofa implementation was higher than before E-Nofa implementation. Keywords : The Electronic Invoice Number (E-Nofa), The Taxable Entrepreneur, The Taxable Entrepreneur Reporting Abstrak Penelitian ini menguji dampak dari pengimplementasian Elektronik Nomor Faktur (E-Nofa) di Kantor Pelayanan Pajak Pratama Serang, dengan membandingkan pelaporan Pengusaha Kena Pajak sebelum dan sesudah implementasi E-Nofa. Tujuannya adalah untuk mengetahui perbedaan pelaporan Pengusaha Kena Pajak sebelum dan sesudah implementasi Elektronik Nomor Faktur (E-Nofa). Sampel diambil dengan menggunakan metode nonprobability sampling dengan teknik sampling jenuh sehingga sampel penelitian ini adalah Pengusaha Kena Pajak yang terdaftar di KPP Pratama Serang pada tahun 2011-2015. Sehingga diperoleh 48 data observasi. Teknik analisis data yang digunakan dalam penelitian ini adalah Paired Sample T-test yang merupakan uji beda t-test dengan sampel berhubungan yaitu selama dua tahun sebelum dan dua tahun sesudah pengimplementasian E-Nofa. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara pelaporan Pengusaha Kena Pajak sebelum dan sesudah implementasi E-Nofa. Hal ini terlihat dari nilai probabilitas sebesar 0,023 yang lebih kecil dari nilai asymptotic significance yaitu 0.05. Perbedaan tersebut juga terlihat dari nilai mean sebesar 205 yang bernilai negatif. Sehingga terjadi peningkatan pelaporan Pengusaha Kena Pajak sesudah implementasi E-Nofa. Dengan kata lain, pelaporan Pengusaha Kena Pajak sesudah implementasi E-Nofa lebih tinggi dibandingkan sebelum implementasi E-Nofa. Kata Kunci: Elektronik Nomor Faktur (E-Nofa), Pengusaha Kena Pajak, Pelaporan Pengusaha Kena Pajak

PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM (STUDI KASUS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2013-2015) Mazda Eko Sri Tjahjono
Jurnal Riset Akuntansi Terpadu Vol 10, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract As the object of research is 10 (ten) industrial companies listed on BEI. The object of research is all financial statements and company reports obtained from BEI period 2013-2015, with the number of population as many as 1 food and beverage companies listed on the Stock Exchange and the sampled as many as 30 (thirty) samples. The type of data used in this study is secondary data of financial statements in IDX. The method used is purposive sampling. Data analysis techniques used are descriptive statistics, classical assumption test, T test statistic, multiple linear analysis test, test coefficient determination R2. This study is intended to determine the effect of ROA and ROE on stock prices. Still there is difference of research result between one researcher with other researcher so that encourage researcher to do this research. The results showed that the significance value of ROA 0.011 < 0.05 and t count 2.740 > 2.05183 which means that ROA has a significant effect on stock prices. As for ROE has a significance value of 0.133 > 0.05 and t arithmetic -1.547 < 2.05183 which means ROE has no effect on stock prices. While based on the results of determination coefficient test R2 obtained the result that ROA and ROE affect the stock price of 29.2%, while the remaining 70.8% influenced by other variables that have not been studied in this study. Keywords: Return on Assets, Return on Equity, and Stock Prices Abstrak Sebagai objek penelitian adalah 10 (sepuluh) perusahaan industri yang terdaftar di BEI. Objek penelitian adalah seluruh laporan keuangan dan company report yang di perolehdari BEI periode 2013 – 2015, dengan jumlah populasi sebanyak 1 yaitu perusahaan makanan dan minuman yang terdaftar di BEI dan yang dijadikan sampel sebanyak 30 (tigapuluh) sampel. Jenis data yang digunakan dalam penelitian ini adalah data sekunder laporan keuangan di BEI. Metode yang digunakan adalah purposive sampling. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, uji statistik T, uji analisis linear berganda, uji koefisien determinasi R2. Penelitian ini dimaksudkan untuk mengetahui pengaruh ROA dan ROE terhadap harga saham. Masih adanya perbedaan hasil penelitian antara satu peneliti dengan peneliti yang lain sehingga mendorong peneliti untuk melakukan penelitian ini. Hasil penelitian menunjukkan bahwa nilai signifikansi ROA 0,011 < 0,05 dan t hitung 2,740 > 2.05183 yang berarti bahwa ROA mempunyai pengaruh yang signifikan terhadap harga saham. Sedangkan untuk ROE memiliki nilai signifikasi 0,133 > 0,05 dan t hitung -1,547 < 2.05183 yang berarti ROE tidak memiliki pengaruh terhadap harga saham. Sedangkan berdasarkan hasil uji koefisien determinasi R2 didapatkan hasil bahwa ROA dan ROE berpengaruh terhadap harga saham sebesar 29,2%, sedangkan sisanya 70,8% dipengaruhi oleh variabel lain yang belum diteliti didalam penelitian ini. Kata Kunci : Return on Assets, Return on Equity, dan Harga saham

PERAN KEUTAMAAN ORGANISASI DAN AKUNTABILITAS PUBLIK DALAM MEMENGARUHI KINERJA SEKTOR PUBLIK DI ORGANISASI PERANGKAT DAERAH PROPINSI BANTEN Dadan Ramdhani
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to examine the influence of organizational culture, job satisfaction and organizational commitment through public accountability for the performance of public organizations. This study is a replication and development of research conducted by Abdullah and Arisanti Herlin (2010). Object of this study is regional work units (OPD) in Banten province. This study is an empirical study with purposive sampling techniques in data collection. Data obtained by questionnaire which was distributed to the head of each regional work units Banten province, with a questionnaire return rate reaches 83.90% ie 73 respondents. Data analysis was performed with a Structural Equation Model (SEM) with a program SmartPLS (Partial Least Square). Test results show that the hypothesis of the eight hypotheses proposed six hypotheses are accepted. Accepted hypothesis is the hypothesis 1 (significant positive influence Organizational Culture on Performance of Public Organizations.), Hypothesis 2 (a significant positive influence Job Satisfaction on Performance of Public Organizations.), Hypothesis 3 (Organizational Commitment has a positive effect is not significant to the performance of Public Organizations.) hypothesis 4 (Public Accountability is not a significant negative effect on the performance of the Public Organization.), hypothesis 5 (Cultural Organization significant positive effect on Public Accountability.), hypothesis 6 (Organizational commitment significant positive effect on Public Accountability.) and the hypothesis is rejected is the hypothesis 7 (Cultural Organisation no significant negative effect on performance through the Public Accountability of Public Organizations.), hypothesis (Organizational commitment is not a significant negative effect on performance through the Public Accountability of Public Organizations.).

KETERAMPILAN DAN ATRIBUT YANG DIBUTUHKAN OLEH LULUSAN AKUNTANSI UNTUK SUKSES BERKARIR: PENGUJIAN SENJANGAN PERSEPSI MAHASISWA DAN PEMBERI KERJA Rakhmat Kurniawati
Jurnal Riset Akuntansi Terpadu Vol 9, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v9i2.4303

Abstract Many studies have found discontent from practitioners to the knowledge and skills possessed by accounting graduates, especially graduates who have recently entered the workforce. Therefore, students need to know the various types of skills required and compiled. Once students recognize the different types of skills / attributes, it is important to know how they are in the assessment of these skills / attributes as a priority that they must prepare. No less important is something that employers need about graduates of accounting. This study aims to examine the perceptions of students and employers on various types of skills and attributes and test the possibility of perception and expectation gap between them. In addition, this study also conducts rankings to summarize what types of skills / attributes are priorities in order for students to be able to engage in work and employers satisfied with the knowledge and skills brought by the prospective workers. The respondents of this research are the last year accounting students from the State University in Padang City. Hypothesis testing is done with one-tailed paired t-test while the ranking is based on the mean score of each skill / attribute by considering the consensus measured by coefficien of variation (CV). The results show that students perceive technical skills as more important than overall generic skills although individually, personal and interpersonal skills are considered more important than technical skills. The study also found that overall, employers also considered technical skills to be more important. Then, there is a significant difference between the perceptions of students and employers about the skills and attributes required by accounting alumni to succeed in the world of work.Keywords: Skills, attributes, students, employers, perceptions, slack. Abstrak Banyak riset menemukan adanya ketidakpuasan dari praktisi terhadap pengetahuan dan keterampilan yang dimiliki oleh lulusan akuntansi, khususnya lulusan yang baru memasuki dunia kerja. Oleh karena itu, mahasiswa perlu mengetahui beragam jenis keterampilan yang diperlukan dan mempersiapkan diri mereka dengan beragam keterampilan dan atribut-atribut dari keterampilan dimaksud. Setelah mahasiswa mengetahui beragam jenis keterampilan/atribut, penting untuk diketahui bagaimana persepsi mereka dalam menilai keterampilan/atribut tersebut sebagai prioritas yang harus mereka persiapkan. Tidak kalah penting adalah mengetahui jenis keterampilan/atribut apa yang diminta oleh pemberi kerja terhadap lulusan akuntansi. Penelitian ini bertujuan untuk menguji persepsi mahasiswa dan pemberi kerja terhadap beragam jenis keterampilan dan atributnya dan menguji kemungkinan adanya senjangan persepsi dan ekspektasi (perception and expectation gap) diantara keduanya. Selain itu, penelitian ini juga melakukan pemeringkatan (ranking) untuk menyimpulkan jenis keterampilan/atribut apa yang menjadi prioritas agar mahasiswa dapat bersiang di dunia kerja dan pemberi kerja terpuaskan dengan pengetahuan dan keterampilan yang dibawa oleh calon pekerja. Responden penelitian ini adalah mahasiwa akuntansi tahun terakhir dari Universitas negeri di Kota Padang. Pengujian hipotesis dilakukan dengan one-tailed paired t-test sedangkan pemeringkatan dilakukan berdasarkan mean score dari masing-masing keterampilan/atribut dengan mempertimbangkan konsensusnya yang diukur dengan coefficien of variation (CV). Hasil penelitian menunjukkan bahwa mahasiswa menganggap keterampilan teknis lebih penting daripada keterampilan generik secara keseluruhan meskipun secara individual, keterampilan personal dan interpersonal dinilai lebih penting daripada keterampilan teknis. Penelitian juga menemukan bahwa ternyata secara keseluruhan, pemberi kerja juga menganggap keterampilan teknis lebih penting. Kemudian, terdapat perbedaan secara signifikan antara persepsi mahasiswa dan pemberi kerja mengenai keterampilan dan atribut yang dibutuhkan oleh alumni akuntansi untuk sukses di dunia kerja. Kata Kunci: Keterampilan, atribut, mahasiswa, pemberi kerja, persepsi, senjangan.

PENGARUH PELAKSANAAN AUDIT INTERNAL TERHADAP GOOD GOVERNANCE DI PROVINSI BANTEN Rakhmini Juwita
Jurnal Riset Akuntansi Terpadu Vol 10, No 1 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abtract The purpose of this research is to know the influence of implementation internal audit to good governance in Banten Province. The result of this research shows that internal audit implementation rendered a moderate positive influence 23.1% on good governance. Although havea veryweakeffectbut the implementation of internal audit has a positive influence on the application ofthe principles ofgood governance,it indicatesthere is a tendencythat the implementation of internal audit is better able to encourage good governance better. Keywords: Internal Audit, good governance, control Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pelaksanaan audit internal terhadap good governance di propinsi Banten. Hasil penelitian ini menunjukkan secara parsial pelaksanaan audit internal memiliki pengaruh yang moderat dan positif terhadap good governance sebesar 23.1%. Walaupun mempunyai pengaruh yang sangat lemah namun pelaksanaan audit internal mempunyai pengaruh yang positif terhadap penerapan prinsip good governance, hal ini menandakan ada kecenderungan bahwa Pelaksanaan audit internal yang lebih baik mampu mendorong good governance yang lebih baik. Kata kunci: Audit internal, good governance, pengendalian

PENGARUH PERENCANAAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA DAN PELAKSANAAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN PADA ORGANISASI PERANGKAT DAERAH PROVINSI BANTEN Dadan Ramdhani; Indi Zaenur Anisa
Jurnal Riset Akuntansi Terpadu Vol 10, No 1 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract This study aims to find out The Influence of Budget Planning, Quality of Human Resources and Budget Implementation Towards Budget Absorption in Local Government of Banten Province. The object of research include the manajer of planning, financial manager and the manager technical Account Officer, used Purposive sampling. Data analysis techniques is multiple regression used SPSS 20.0. The result showed that Budget Planning, Quality of Human Resources and Budget Implementation has significant positive impact towards Budget Absorption in Local Government of Banten Provincein Local Government of Banten Province. Keywords: Budget Planning, Quality of Human Resources, Budget Implementation, Budget Absorption Abstrak Penelitian ini untuk menguji Pengaruh Perencanaan Anggaran, Kualitas Sumber Daya Manusia dan Pelaksanaan Anggaran terhadap Penyerapan Anggaran pada Organisasi Perangkat Daerah Provinsi Banten. Objek penelitian meliputi Pegawai yang terlibat langsung dalam pengelolaan anggaran diantaranya Kasubag Perencanaan dan Program, Kasubag Keuangan, Bendahara Pengeluaran, dan Pejabat Pelaksana Teknis Kegiatan dengan menggunakan Purposive Sampling. Teknik analisis data adalah regresi berganda menggunakan SPSS 20.0 Hasil penelitian ini mengungkapkan bahwa Variabel Perencanaan Anggaran, Kualitas Sumber Daya Manusia dan Pelaksanaan Anggaran berpengaruh positif signifikan terhadap Penyerapan Anggaran Pemerintah Daerah Provinsi Banten. Kata Kunci :Perencanaan Anggaran, Kualitas Sumber Daya Manusia, Pelaksanaan Anggaran, Penyerapan Anggaran.

PENGARUH PROMOSI DAN HARGA TERHADAP KEPUASAN KONSUMEN DI PT. INDOMARET SURALAYA, MERAK-BANTEN Listiawati Listiawati; Raden Irna Afriani; Tuti Solehan
Jurnal Riset Akuntansi Terpadu Vol 10, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

AbstractThis study aims to determine the influence of promotion and price to customer satisfaction in PT. Indomaret Suralaya Merak - Banten. Free Variabel is Promotion (X1) and Price (X2), for the dependent variable is Consumer Satisfaction (Y). The research method used is quantitative method. Population in this research is consumer of PT. Indomaret Suralaya Merak - Banten as many as 33240 consumers (data from January - March 2017). Given the total population of 33240 consumers, the authors took the decision to use sampling techniques with the Slovin formula. From the results of Slovin can be determined the number of samples as much as 100 respondents. Data analysis techniques used include classical assumptions, correlation, coefficient, determination, multiple linear regression analysis and hypothesis testing. The results of this study on the table coefficiens obtained the results of regression equation test results t promotional variables can be known tcount 3.461 while ttable 0.166 that the value of tcount> ttable (3.695> 1,66) and significance value 0.000 <α (0.05) then Ho rejected. While in result of t test of price variable get result of regression analysis obtained tcount 3,461 while ttabel 1,66 then tcount>ttable (3,461 > 1,66) and significance value 0.000 <α (0,05) hence Ho refused. Conclusion of research based on the above calculation then there is significant influence between promotion to customer satisfaction in PT. Indomaret Suralaya Merak - Banten, there is influence price to customer satisfaction in PT. Indomart Suralaya Merak - Banten, and there influence of promotion and price to customer satisfaction together at PT. Indomaret Suralaya Merak - Banten. Based on the analysis results can be concluded that simultaneously independent variables promotion and price to customer satisfaction in PT. Indomaret Suralaya Merak - Banten. Keywords: Promotion; Price; and Consumer Satisfaction Abstrak Penelitian ini bertujuan mengetahui pengaruh promosi dan harga terhadap kepuasan konsumen di PT. Indomaret Suralaya Merak – Banten. Vriabel bebas adalah Promosi (X1) dan Harga (X2), untuk variabel terikatnya adalah Kepuasan Konsumen (Y). Metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah konsumen PT. Indomaret Suralaya Merak – Banten sebanyak 33240 konsumen (data bulan Januari – Maret 2017). Mengingat jumlah populasi sebanyak 33240 konsumen, maka penulis mengambil keputusan untuk menggunakan teknik pengambilan sample dengan rumus Slovin. Dari hasil Slovin dapat ditentukan jumlah sample sebanyak 100 responden. Teknik analisis data yang diunakan meliputi asumsi klasik, korelasi, koefisien, determinasi, analisis regresi linier berganda dan uji hipotesis. Hasil penelitian ini pada tabel coefficiens memperoleh hasil persamaan regresi hasil uji t variabel promosi dapat diketahui nilai thitung3,461 sedangkan ttabel 0,166 bahwa nilai thitung> ttabel (3,695 > 1,66) dan nilai signifikasi 0,000 < α (0,05) maka Ho ditolak. Sedangkan pada hasil uji t variabel harga memperoleh hasil analisis regresi diperoleh nilai thitung 3,461 sedangkan ttabel 1,66 maka nilai thitung> ttabel (3,461> 1,66) dan nilai signifikasi 0,000 < α (0,05) maka Ho ditolak. Kesimpulan penelitian berdasarkan perhitungan diatas maka terdapat pengaruh signifikan antara promosi terhadap kepuasan konsumen di PT. Indomaret Suralaya Merak – Banten, terdapat pengaruh harga terhadap kepuasan konsumen di PT. Indomaret Suralaya Merak – Banten, dan terdapat pengaruh promosi dan harga terhadap kepuasan konsumen secara bersama-sama di PT. Indomaret Suralaya Merak – Banten. Berdasarkan hasil analisis dapat disimpulkan bahwa secara simultan variabel bebas promosi dan harga terhadap kepuasan konsumen di PT. Indomaret Suralaya Merak – Banten. Kata Kunci : Promosi, Harga, dan Kepuasan Konsumen

ANALISIS FAKTOR-FAKTOR PROFITABILITAS PERUSAHAAN MENGGUNAKAN PURPOSIVE SAMPLING DAN REGRESI BERGANDA Erni Puji Astuti
Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract The aim of this research is to analyze the influence of working capital management to manufacturing company. The sample which is used are the secondary data which is taken from the financial report of the manufacture firm in BEI since 2006-2010. The sample is taken with purposive method and which fufill the criteria of chossing sampling. The sample which is used are 27 firms. The analysis method which is used in this research is double regression. The result show that there are seven variables: net trade cycle, debt ratio, current ratio, inventory turn over in days, average payment period, cash conversion cycle, natural logarithm of sales which have significant effect on profitability. While variable average collection periods have no significant impact on profitability. Key words : Capital management, manufacturing company, profitability, purposive sampling, double regression. Abstrak Tujuan penelitian ini adalah untuk menganalisis pengaruh manajemen modal kerja terhadap perusahaan manufaktur. Data yang digunakan merupakan data sekunder yang diambil dari laporan keuangan perusahaan manufaktur yang terdapat di BEI selama tahun 2006-2010. Sampel diambil dengan metode purposive sampling, dan yang memenuhi kriteria pemilihan sampel. Sampel yang digunakan sebanyak 27 perusahaan. Metode analisis yang digunakan pada penelitian ini adalah regresi berganda. Hasil penelitian menunjukkan bahwa ada 7 variabel yaitu net trade cycle, debt ratio, current ratio, inventory turn over in days, average payment period, cash conversion cycle dan natural logarithm of sales yang berpengaruh signifikan terhadap profitabilitas. Sedangkan variabel average collection periods tidak berpengaruh signifikan terhadap profitabilitas. Kata Kunci : manajemen modal, perusahaan manufaktur, profitabilitas, purposive sampling, regresi berganda.

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Gerry Ganika

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Banten

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Gerry Ganika

Contact Email gega@untirta.ac.id

Phone -

Journal Mail Official jrat@untirta.ac.id

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Location Kab. serang, Banten INDONESIA

Abstract

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Contact Name
Gerry Ganika

Contact Email
gega@untirta.ac.id

Phone
-

Journal Mail Official
jrat@untirta.ac.id

Editorial Address
-

Location
Kab. serang,

Banten

INDONESIA