Pengaruh Perputaran Piutang dan Efisiensi Modal Kerja Terhadap Laba Bersih pada PT. Buana Pilarjaya Mandiri Medan

Abstract

This study aims to analyze the influence of Accounts Receivable Turnover and Working Capital Efficiency on Net Profit. The population and sample in this study are net income which is affected by accounts receivable turnover and working capital efficiency. The sampling method used in the study was purposive sampling, while the data processing method used was multiple linear regression analysis. The type of data collected by researchers is secondary data. The data obtained are collected, interpreted, and analyzed and then described in detail to find out the problem and look for an explanation. The results showed that the partial turnover of receivables (t test) had no effect and was significant on net income. And working capital efficiency there is a negative influence on net income partially. The results of calculations can be seen that the value of F count > F table where 134.076 > 3.20 and a significant value of 0.000 < 0.05. These results indicate that the rotation of accounts receivable and working capital efficiency simultaneously (Test F) have a positive and significant effect on net income. The results of the coefficient of determination (R2) in this study can be concluded that net income is affected by the accounts receivable turnover and working capital efficiency of 85.6 %.