PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP RENTABILITAS PERUSAHAAN GO PUBLIC

Ali Muksin

Abstract


This research represent case study of business concern which have Go Public with title ?Influence of Receivable Turn Over And Inventory Turn Over To Company Go Public Rentability".
This Research target is to know influence by signifikan between receivable turn over and inventory turn over to rentability of business concern which have go public; and to know variable of receivable turn over is variable of larger ones of influence to rentability of business concern which have go public in BEJ.
In this research, writer take two hypothesis, that is : receivable turn over and inventory turn over have an effect on by signifikan to company rentability; and the most dominant receivable turn over of its influence to company rentability.
Analyzer used to know what receivable turn over and inventory turn over have an effect on by signifikan to rentability of company use analysis Test General ( Test F), and to know what most dominant receivable turn over of its influence to rentability of company use analysis Test Parsial ( Test t). Measuring rod to determine what receivable turn over and inventory turn over have an effect on by signifikan to rentability of company is if Fcount > Ftable, while to determine what most dominant receivable turn over of its influence to rentability of company is if tcount > ttable. From second of this measuring rod used to test truth of first hypothesis, that is if Fcount > Ftable, while for hypothesis of second of if tcount > t table.
Result of calculation by means of analyse Test F for Fcount is equal to 2,904 while Ftable of equal to 2,81 becoming Fcount > Ftable ( 2,904 > 2,81). While result analyse by means of analyse Test t for tcount is equal to 2,374 while ttable of equal to 2,11 becoming tcount > ttable ( 2,374 > 2,11).
From result analyse Test F and Test the t, as according to used measuring rod, hence receivable turn over of inventory turn over and have an effect on by signifikan to company rentability; and the most dominant receivable turn over of its influence to rentability of business concern which have go public. Thereby two hypothesis in this research is proven.
Pursuant to conclusion above, implication writer can that business concern which better have go public more pay attention to receivable turn over in determining company rentability, as long as [the] mentioned can be conducted.

 

Keyword : piutang; rentabilitas

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/36/jiptummpp-gdl-s1-2005-alimuksin9-1771-PENDAHUL-N.pdf


Keywords


piutang; rentabilitas