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Pengaruh Penjualan Kredit dan Perputaran Piutang terhadap Profitabilitas Periode Sebelum dan Saat Covid-19

Year: 2024

Type: article

Abstract: The research was conducted on companies in the cosmetics and household needs subsector listed on the Indonesia Stock Exchange in 2015-2021. This type of research uses quantitative methods samples selected using purposive techniques. Data analysis is done using panel data regression with the help of the Eviews 12 program. The research results indicate that partially, Credit Sales and Accounts Receivable Turnover has no effect on profitability, while simultaneously, Credit Sale and Accounts Receivable Turnover show a positive and significant effect on profitability (return on asset) with a determination coefficient of 0,631977 or 63,1977% then the remaining 0,368023 or 36,8023% is influenced by other variables that are outside this study.

Source: Jurnal Ekonomi, Akuntansi, dan Perpajakan

DOI: 10.61132/jeap.v1i4.517

Authors: R. Enough Bhaktiar, Nia Kusniati

Institution: Universitas Nasional Pasim

Language: English

Topic: Working Capital and Financial Performance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4404403930

FWCI: 1.019

Cites:

Cited by: 1

Related to: 10