THE EFFECT OF RETURN OF RECEIVABLES ON PROFITABILITY IN FINANCING INSTITUTION SECTOR COMPANY REGISTERD ON THE IDX 2013-2017

Authors

  • Lorina Siregar Sudjiman
  • Paul Eduard Sudjiman

https://doi.org/10.58303/jeko.v12i1.2073

Keywords:

Accounts Receivable Turnover, Profitability, ROA

Abstract

This study aims to investigate the effect of return on receivables on profitability in the Financing Institution Sector Services Company listed in Indonesia Stock Exchange (IDX) in 2013-2017.  The population used in this study is the Financing Institution Sector Services Company Registered on the Stock Exchange in 2013-2017.

The research sample was taken by purposive sampling, so that there are 7 (seven) companies that meet the sampling criteria in the Financing Institution Sector Services Company Registered on the IDX.  Data Collection Techniques Data used in this study are secondary data, namely in the form of financial report data sourced from the Indonesia Stock Exchange in 2013-2017. The data source of this research was obtained from the internet through the official website of the Indonesia Stock Exchange (IDX), namely Indonesia Stock Exchange (IDX) www.idx.co.id, in the form of the company's financial statement data from 2013-2017.

Data Analysis Techniques in this study, the author uses Data Regression analysis. Based on the results of statistical analysis by the author, the Receivable Turnover correlation coefficient to Profitability has a significant effect between receivable turnover to profitability seen from the value r = 0.449, Significant value 0.01 <0.05. The coefficient of determination which shows R square = 0.068, which means that the number shows the contribution of accounts receivable turnover factors to profitability of 20.1% while 79.9% is influenced by other factors not examined in this study.

Article Metrics

References

Brealey, et.al. (2007). Dasar-dasar Manajemen Keuangan. Jakarta: Penerbit Erlangga.

Budiansyah, Oktary dan Safitri, Yancik and D.W, Cherrya (2016). Pengaruh Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas. Jurnal E-Prints STIE MDP

Kasmir. (2010). Manajemen Sumber Daya Manusia. (Teori dan Praktek). Jakarta: PT. Raja Grafindo Perkasa.

Lestari, A.P.T. (2017). Pengaruh Perputaran Kas, Perputaran Persediaan Dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di BEI. Skipsi.Universitas Negeri Yogyakarta.

Martono dan Harjito, A (2011). Manajemen Keuangan. Edisi Kedua, Cetakan Pertama, Penerbit EKONISIA. Yogyakarta.

Munawir. (2001). Akuntansi Keuangan dan Manajemen. Edisi Pertama. Yogyakarta: BPFE.

Munawir. (2014). Analisa Laporan Keuangan. Edisi Keempat. Yogyakarta: Liberty

Nazmi Fajrin Nur Kamila, (2016). Pengaruh Perputaran Piutang Terhadap Profitabilitas Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu

Rika Ayu Nurafika (2018).Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan terhadap Profitabilitas pada Perusahaan Semen. Jurnal Akuntansi dan Bisnis, Vol. 4 (1) bulan (Mei) 2018

Sartono, A. (2010). Manajemen Keuangan Teori dan Aplikasi. Yogyakarta: BPFE.

Subagyo dan Oktavia. (2010). Manajemen Laba Sebagai Respon Atas Perubahan Tarif Pajak Penghasilan Badan Di Indonesia. Dalam Simposium Nasional XIII Purwokerto, 2010.

Theresia.(2009). Konsep pola asuh anak.http://drsuparyanto.blogspot.com/2010/07. Diunduh pada 5 Oktober 20013.

Utari D, Purwanti A dan Prawironegoro D,(2014). Manajemen Keuangan Edisi Revisi. 12345Jakarta : Mitra Wacana Media.

Vangali. 2011. Pengertian Modal Kerja. http://vangaliputra.blogspot.com/ 2011/05/ modal-kerja html diakses tanggal 28-4-2014 .

Yuliani. (2013). Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Piutang terhadap Persediaan. Volume 1, No. 2.

Downloads

Published

2019-09-12

How to Cite

Sudjiman, L. S., & Sudjiman, P. E. (2019). THE EFFECT OF RETURN OF RECEIVABLES ON PROFITABILITY IN FINANCING INSTITUTION SECTOR COMPANY REGISTERD ON THE IDX 2013-2017. Jurnal Ekonomis, 12(1), 62-73. https://doi.org/10.58303/jeko.v12i1.2073

Most read articles by the same author(s)

<< < 1 2 3 4 5 > >>