Manajeng, Utari (2021) PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA TOKO TANI UTAMA DI DESA OLANG KECAMATAN PONRANG SELATAN. PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA TOKO TANI UTAMA DI DESA OLANG KECAMATAN PONRANG SELATAN.
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Abstract
This study aims to: (1) determine the effect of receivables turnover on profitability at the Main Farmers Shop in Olang Village, South Ponrang District, (2) determine the effect of inventory turnover on profitability at the Main Farmers Shop in Olang Village, South Ponrang District, (3) to determine simultaneous influence of accounts receivable turnover and inventory turnover on profitability at the Main Tani Shop in Olang Village, South Ponrang District. The research method uses quantitative research methods that have a causal research design. The results showed the multiple linear regression equation Y = -9.631 + 0.468X1 + 0.937X2, the adjusted R-Square value was 0.973 or 97.3%. Accounts receivable turnover t value> t table (7.367> 2.919), tcount inventory turnover value> t table (4.508> 2.919) and Fcount> Ftable value (71.988> 19.00). The conclusion in this study is that accounts receivable turnover has an effect on profitability at the Main Farmer Shop in Olang Village, South Ponrang District. Inventory turnover affects profitability at the Main Farmer Shop in Olang Village, South Ponrang District. Accounts receivable turnover and inventory turnover simultaneously affect profitability at the Main Farmer Shop in Olang Village, South Ponrang District. Suggestions in this study to the owners of Toko Tani Utama in order to manage receivables efficiently and effectively, this can increase future profits and to increase profits, namely through increasing the operating income of their business. Keywords: accounts receivable turnover, inventory turnover, profitability
| Item Type: | Article | |||||||||
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| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen | |||||||||
| Depositing User: | UTARI MANAJENG | |||||||||
| Date Deposited: | 31 May 2021 07:05 | |||||||||
| Last Modified: | 31 May 2021 07:05 | |||||||||
| URI: | http://repository.umpalopo.ac.id/id/eprint/1309 |
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