PENGARUH PERPUTARAN KAS DAN PIUTANG TERHADAP RENTABILITAS EKONOMI PADA PUSAT KOPERASI PEGAWAI REPUBLIK INDONESIA (PKPRI) DKI JAKARTA TAHUN 2010-2013
Daftar Isi:
- ABSTRACT DYAH AYU ASTANINGTYAS. The Effect of Cash and Account Receivable Turnover of The Return On Assets in Center Employees Cooperative Republic of Indonesia Periode 2010-2013. State University of Jakarta. 2016. This purpose of this research to determine The Effect of Cash and Account Receivable Turnover of The Return On Assets in Center Employees Cooperative Republic of Indonesia DKI Jakarta Periode 2010-2013. This research use ekspos facto with quantitative approach. The type of data had been use secondary data. This data was obtained from Center Employees Cooperative Republic of Indonesia DKI Jakarta. Technique of data analysis used was, hypothesis testing, classic assumption test and multiple linear regression. Based on the results of data analysis it showed that: 1) Partially, cash turnover affect to the return on assets of data analysis showed the value ttable > tcount (2,518562 > 1,672) and the significant value of variable 0.0156 < 0.05. 2) Partially, account receivable turnover affect to the return on assets of data analysis showed the value t table >tcount (3.256662 > 1.672) and the significant value of variable 0.0022 < 0.05. 3) Simultaneously, there is influence between cash and account receivable turnover of the return on assets with the results of data analysis showed that Fcount > F table 67.26901 > 3.16. The R Square value of the independent variable in this study is equal to 0.947289 which showed the contribution and influence of cash and account receivable turnover of the return on assets in the fifteen primary cooperatives of Center Employees Cooperative Republic of Indonesia is 94,72%. Keywords: Cash Turnover, Account Receivable Turnover, Return On Assets