ANALYSIS OF DEBT SHORT TERM AND RECEIVABLE TURNOVER ON THE PROFITABILITY OF MANUFACTURING COMPANIES


Dian Efriyenty(1*)

(1) Universitas Putera Batam, Indonesia
(*) Corresponding Author

Abstract


ABSTRACT

Based on the survey results for the last 3 years, data on food companies and the minimum turnover of accounts receivable and debt has increased and this has an impact on taking profits in the form of assets. These things can have an impact on the investment invested in shareholders. The purpose of this study is to assess the effect of short-term debt and accounts receivable turnover on asset returns. The samples in this study were 8 companies in the 2015-2019 period. The results of t-test analysis partially show that short-term debt does not have a significant effect on profitability, receivables turnover has a significant effect on profitability.

 

Keywords: short-term debt, accounts receivable turnover, profitability


Keywords


Keywords: short-term debt, accounts receivable turnover, profitability

Full Text:

PDF

References


Fahmi, I. (2017). Analisis laporan keuangan. Bandung: Alfabeta.

Hery. (2011). Akuntansi Aktiva, Utang, dan Modal. Yogyakarta: Gava Media.

Kasmir. (2012). Analisis Laporan Keuangan (Lima). Jakarta: Rajagrafindo Persada.

Lubis, N. K. (2017). Jurnal penelitian ekonomi akuntansi (jensi), vol. 1, no. 2, desember 2017. Penelitian Ekonomi Akuntansi, 1(Kualitas Pelaporan Keuangan), 1–13.

Nengsy, H. (2015). Pengaruh perputaran modal kerja dan perputaran piutang terhadap profitabilitas pada perusahaan manufaktur yang terdaftar di bursa efek indonesia, 4, 1–11.

Putu Putri Wirasari, W., & Ratna Sari, M. M. (2016). Pengaruh Perputaran Modal Kerja, Perputaran Kas, Perputaran Piutang, dan Pertumbuhan Koperasi terhadap Profitabilitas. E-Jurnal Akuntansi Universitas Udayana, 17(2), 885–912. https://doi.org/10.1152/ajpregu.00746.2005




DOI: https://doi.org/10.15575/km.v1i2.10343

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Dian Efriyenty

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

1st Floor, Building of Pascasarjana UIN Sunan Gunung Djati
Kota Bandung, Jawa Barat

E-mail: KMultidisiplin@uinsgd.ac.id

Lisensi Creative Commons

Khazanah Sosial  are licensed under Attribution-ShareAlike 4.0 International