Pengaruh Perputaran Piutang dan Efisiensi Modal Kerja Terhadap Kemampuan Laba pada PT. Putera Auto Perkasa Medan

Abstract

This study aims to determine the effect of receivable turnover and efficiency of working capital on earnings ability at PT. Putera Auto Perkasa Medan. The ratio tested in this research is the receivable turnover ratio and the working capital efficiency ratio to the profit margin ratio. The research method used in this research is quantitative method, where this research collects quantitative research data in the form of financial statements for the 2013-2014 period from PT. Putera Auto Perkasa Medan and the analysis tool used in this study is multiple linear regression. Based on the results of the analysis shows that the regression model produced is suitable to determine the effect of receivable turnover and working capital on earnings ability. Partially, the variable receivable turnover and working capital efficiency do not have a significant effect on earnings ability.