PENGARUH PENJUALAN KREDIT DAN PERPUTARAN PIUTANG TERHADAP LABA PADA CV. GEKA GEMILANG CIAMIS

Abstract

This study aims to determine the effect of credit sales and receivables turnover on CV. Geka Gemilang Ciamis profit. This study uses a descriptive method with the instrument used is secondary data and to analyze the data used product moment correlation test analysis tool and multiple linear regression test with a ratio measurement scale, as well as the coefficient of determination test. The statistical technique used to test the hypothesis is the correlation test or t-test and significance test for multiple correlation or f test. The results reveal that the credit sales has a positive and significant influence on profits at CV. Geka Gemilang, which is proven by 98% coefficient of determination. Moreover, receivables turnover has a positive and significant influence on profit at CV. Geka Gemilang which is proven by 98% coefficient of determination. Furthermore, credit sales and accounts receivable turnover also has a positive and significant influence on profits at CV. Geka Gemilang which is proven by 98% coefficient of determination.