Pengaruh receivable turnover dan gross profit margin pada current ratio pt. telekomunikasi indonesia, tbk
DOI:
https://doi.org/10.47065/imj.v1i2.26Keywords:
Receivable turn over, gross profit margin, current ratioAbstract
This study aims to determine the effect of receivable turnover and gross profit margin on the current ratio. The number of samples for 5 years with the sampling technique used was purposive sampling technique. Data analysis method used is descriptive analysis, which describes the problem in such a way about the events and behavior of the object being studied, collecting data, compiling, analyzing and interpreting it objectively. Hypothesis testing uses the two-party t test and F. The results of the analysis show that receivable turnover and gross profit margin variables significantly influence the current ratio at PT. Telekomunikasi Indonesia, Tbk in the period 2011 to 2018. In the period of 2011 to 2018 showed gross profit margin did’t have a significant effect partially on the current ratio at PT. Indonesian Telecommunications. Partially receivable turnover has no significant effect on the current ratio so Ha is rejected and Ho is accepted
References
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program (IBM SPSS). Edisi 8. Badan Penerbit Universitas Diponegoro. Semarang
Dewi, S. P., & Hidayat, R. (2014). Pengaruh Net Profit Margin dan Return on Assets terhadap Harga Saham pada Perusahaan Otomotif yang terdaftar di Bursa Efek Indonesia. Jurnal Ilman: Jurnal Ilmu Manajemen, 1(1), 1–10.
Hery. (2016). Analisis Kinerja Manajemen. Jakarta: Grasindo
Ikhsan, A. (2014). Metodologi Penelitian Bisnis. Bandung: Citapustaka Media.
Indriantoro, N., & B, Supomo. (2014). Metodologi Penelitian Bisnis untuk Akuntansi dan Manajemen. Edisi Pertama. Yogyakarta: BPFE.
Jogiyanto. (2010). MetodologiPenelitianBisnis. Yogyakarta: BPFE
Kasmir. (20160. Pengantar Manajemen Keuangan. Jakarta: Kencana Pranada Media Group
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2011). Intermediate Accounting. Volume 1 IFRS Edition. Diterjemahkan oleh: Emil Salim. United States of America: Wiley
Lestari. (2017). Pengaruh Perputaran Kas, Perputaran Persediaan Dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di BEI. Universitas Negeri Yogyakarta
Lukviarman, N. (2012). Dasar Dasar Manajemen Keuangan. Padang: Andalas University Press.
Munawir. (2014). Analisa Laporan Keuangan. Edisi Keempat. Yogyakarta: Liberty
Puguh, S. (2016). Metode Penelitian Kuantitatif Untuk Bisnis: Pendekatan Filosofi dan Praktis. Jakarta: PT Indeks.
Rahayu. (2014). Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Perusahaan Manufaktur. Jurnal Ilmu Manajemen 2(4) 144-1454
Rudy, H. (013). Pengaruh Receivable Turnover dan Gross Profit Margin Terhadap Current Ratio, (Studi Kasus Pada PT. X. Jurnal Akutansi Jurusan Akuntansi Politeknik Negeri Jakarta
Sanusi, A. (2013). Metode Penelitian Bisnis. Jakarta: Salemba Empat.
Siregar, S. (2014). Statistik Parametrik Untuk Penelitian Kuantitatif. Jakarta: Bumi Aksara
Sinaga, T. S., & Hidayat, R. (2020). Pengaruh Motivasi dan Kompensasi terhadap kinerja Karyawan pada PT. Kereta Api Indonesia. Jurnal Ilman: Jurnal Ilmu Manajemen, 8(1), 15–22.
Subramanyam, K. R., & John J. Wild. (2013). Analisis Laporan Keuangan. Edisi 10. Buku Dua. Yang Dialih bahasakan oleh Dewi Yanti. Jakarta: Salemba Empat.
Sulistiono., 2014. Pengaruh Kepemilikan Manajerial, Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Manufaktur di BEI Tahun 2006-2008. Universitas Negeri Semarang.
Supangat, A. (2013). Statistik Dalam Kajian Deskriptif, Inferensi, dan Nonparametrik. Jakarta: Kencana Prenada Media Group.
Syamsir, S., & Hidayat, R. (2020). Pengaruh komitmen organisasi dan kepuasan kerja terhadap intention turnover pegawai. Insight Management Journal, 1(1), 1–5.
Utari, D. P., & Hidayat, R. (2019). Pengaruh inflasi terhadap kinerja saham perusahaan farmasi yang terdaftar di bursa efek indonesia. Jurnal Manajemen, Ekonomi, Keuangan Dan Akuntansi, 1(1), 25–34.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Insight Management Journal

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors publishing manuscripts in Insight Management Journal agree to the following terms:
[1] Copyright to manuscripts in this Journal is held by the author, and grants the journal first publication rights with the work simultaneously licensed under the Attribution-NonCommercial-ShareAlike 4.0 International License which allows others to share the work with acknowledgement of authorship of the work and its initial publication in this journal; 
[2] Authors may make separate, additional contractual arrangements for non-exclusive distribution of the journal published version of the work (e.g., posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal; 
[3] Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on websites) before and during the submission process, as it can result in productive exchanges, as well as earlier and greater citations of published work.





