Analisis Pengaruh Piutang Tak Tertagih dan Perputaran Piutang terhadap Profitabilitas (Studi Kasus pada PT. Angkasa Pura I Kantor Cabang Bandar Udara Internasional I Gusti Ngurah Rai – Bali)

Paramitha, Putu Dian Pradnya and Sugiarta, I Nyoman and Arsana, I Made Marsa (2023) Analisis Pengaruh Piutang Tak Tertagih dan Perputaran Piutang terhadap Profitabilitas (Studi Kasus pada PT. Angkasa Pura I Kantor Cabang Bandar Udara Internasional I Gusti Ngurah Rai – Bali). Undergraduate thesis, Politeknik Negeri Bali.

	Text (Full Text) RAMA_62301_1915644150_full.pdf - Accepted Version Restricted to Repository staff only Download (1MB) | Request a copy
	Text (Cover - Bab 1, Bab 5 dan Referensi) RAMA_62301_1915644150_0031126009_0018106206_part.pdf - Published Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (11MB)

Abstract

This study aims to determine how the influence of bad debts and accounts receivable turnover on profitability. This research was conducted at PT Angkasa Pura I Branch Office of I Gusti Ngurah Rai International Airport-Bali using quantitative methods. The sample in this study is the financial statements, taken using a saturated sampling technique with the intention that all members of the population are used as samples, namely as many as 27 data. The data used is secondary data obtained directly through the company. The analysis technique used is descriptive statistical test, classical assumption test, t test, f test, coefficient of determination test, and multiple linear regression analysis test. Data processing uses the IBM SPSS Statistics Version 25 application. Based on partial calculations (t test) it is known that bad debts have no effect on profitability as evidenced by the Sig value. 0.225 > 0.05. accounts receivable turnover has an effect on profitability as evidenced by the Sig value. 0.002 <0.05. while the simultaneous test (F test) of uncollectible accounts and accounts receivable turnover simultaneously affect profitability as evidenced by the Sig value. 0.008 < 0.05. while the value of the coefficient of determination (R2) is 0.33, which means that the effect of bad debts and accounts receivable turnover has an effect of 33% on profitability, while the remaining 67% is explained by other variables not included in this study. Overall, the company has kept accounting records, but the profit recorded in the financial statements is less real, this is due to a lack of management in accounts receivable and collection of accounts receivable, which can be seen from the results of calculating the turnover of accounts receivable which are relatively small. This can be overcome by adding an allowance account for accounts receivable and improving policies in collecting receivables in order to increase the company's profitability. Healthy financial reports are useful in making decisions for the progress of the company.

Actions (login required)

View Item