Pengaruh Piutang Usaha Dan Modal Kerja Bersih Terhadap Laba Bersih (Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia. )

Authors

  • Yodes Sonalia dan Irsan Anshari

Abstract

This research was conducted in Food And Beverage, the purpose of this study was to determine the effect and Working Capital Accounts Receivable Net to Net Income in Food and Beverage listed in Indonesia Stock Exchange in 2010-2015 either partially or simultaneously.               The data used in this research is secondary data collected from the publication of the Financial Statements in Food and Beverage. The method used is descriptive method with quantitative approach. The population used in this research that the annual financial statements consisting of sample selection is done by using purposive sampling method with the number of samples processed as many as 60 samples.               The results of this study indicate that Taken together (simultaneously) accounts receivable and net working capital contributed and have a significant effect on net income in Food and Beverage 75.56%. Partially accounts receivable contribute and have a significant effect on net income in Food and Beverage. And partially in net working capital also contributed and had a significant effect on net income of Food and Beverage. Key Words: accounts receivable,  net working capital and  Indonesia Stock Exchange

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