Efek Receivable Dan Utang Bank Terhadap Aktiva Lancar PT. Martina Berto, Tbk.

Abstract

ABSTRACT

Accounts receivable decreased of several cosmetic industries in Indonesia is allegedly due to unattractive sales growth, even though short-term bank loan has been optimized, it cannot boost company assets. Base on the background of the problem, the purpose of this research was determined to find out how much influence between account receivable and bank loan to current assets on PT. Martina BertoTbk. nThe use of explanatory methods in this study through hypothesis test. Correlation and linear regression are used as technical analysis of secondary data, which are 12 years from 2007 up to 2018. The results of the research it this study are conclusions, among others, partially and simultaneously proved to have significant influence, between account receivable and short-term bank loan to current assets of PT. Martina Berto.Tbk.

Keywords: Account Receivable, Bank Debt, Current Assets.

ABSTRAK

Menurunnya piutang dagang pada beberapa industri kosmetik di Indonesia disinyalir karena pertumbuhan penjualan yang tidak menggembirakan, walaupun utang bank jangka pendek sudah dioptimalkan, hal itu tidak bisa mendongkrak aset perusahaan. Atas dasar latar belakang masalah itu, tujuan riset ini ditetapkan untuk mengetahui seberapa besar pengaruh antara account receivable dan utang bank terhadap aktiva lancar pada PT. Martina BertoTbk. Penggunaan metode eksplanatori dalam penelitian ini melalui pengujian hipotesis. Korelasi dan regresi linier dipergunakan sebagai teknis analisis terhadap data sekunder runtut waktu selama 12 tahun mulai tahun 2007 hingga tahun 2018. Hasil pengkajian penelitian ini merupakan kesimpulan antara lain, secara parsial dan simultan terbukti ada pengaruh siginifikan, antara account receivable dan utang bank jangka pendek terhadap aktiva lancar PT. Martina Berto.Tbk.

Kata Kunci : Account Receivable, Utang Bank, Aktiva Lancar.