Pengaruh Piutang Usaha dan Biaya Operasional Terhadap Laba Usaha Pada PT.Nusantara Citra Terpadu
Abstract
This research was conducted at PT. Nusantara Citra Terpadu. The purpose of this research is to determine the effect of Account Receivable and Cost of Operational to Operating Income at PT. Nusantara Citra Terpadu. either partially or simultaneously.Data used in this research is secondary data that collected from publication of Financial Statements PT. Nusantara Citra Terpadu. The methods used in this research is descriptive method with quantitative approach. The population used in this research is monthly financial statements comprising Profit/Loss Report, and Balance Sheet Report of PT. Nusantara Citra Terpadu from 2013 until 2015. The number of samples processed are 36 samples of monthly financial reports for 3 years. The statistical method used is multiple linear regression analysis using Eviews program 8. Hypothesis assesment is determined by using F-test and t-test with α = 0,05. These results showed that together (simultaneously) Account Receivable and Cost of Operational have a significant effect on Operating Income at PT. Nusantara Citra Terpadu amounted to 71% with adjusted R2 value of 0,713551.Partially, Account Receivable have a significant positive effect on Operating Income at PT. Nusantara Citra Terpadu. And partially, Cost of Operational have a significant positive effect on Operating Income at PT. Nusantara Citra Terpadu.References
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