Dampak Tingkat Perputaran Kas, Perputaran Piutang dan Jumlah Nasabah Kredit terhadap Profitabilitas

Authors

  • Gede Putu Agus Jana Susila Universitas Pendidikan Ganesha

DOI:

https://doi.org/10.23887/jia.v5i2.29030

Keywords:

accounts receivable, cash, credit customers, profitability

Abstract

This study aims to examine the rate of cash turnover, accounts receivable turnover and the number of credit customers on profitability. The population used was 10 LPDs with use sample of 30 data in Negara district in 2016-2018. Data collection methods used in this study were observation and document record. The data analysis technique used in this study were multiple linear regression analysis. Results of the study is cash turnover rate, accounts receivable turnover and the number of credit simultaneously has a significant effect on profitability. Partially, the cash turnover rate has a positive and significant effect on profitability, receivables turnover has a positive and significant effect on profitability,  the number of credit has a positive and insignificant effect on profitability

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Published

2020-12-28

Issue

Vol. 5 No. 2: Desember 2020

Section

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