Pengaruh Perputaran Modal Kerja dan Perputaran Piutang terhadap Profitabilitas pada PT. Pegadaian (Persero) CPS Banda Aceh

Abstract

Working capital is required for each company to carry out its operations. Working capital that has been used is expected to return through product sales. This study aims to determine the effect of working capital turnover and accounts receivable turnover on the profitability of PT. Pegadaian (Persero) CPS Banda Aceh in the 2014-2018 period. This research includes joint research (mixed methods) a procedure for collecting data, analyzing data, using sequential quantitative and quantitative methods or vice versa. In gaining a deeper understanding of the main problem. The independent variables used are working capital turnover and accounts receivable turnover. The data used in this study are secondary data, analysis methods used from this study are the F test, Multiple Regression, and t Test. based on partial research T test can be seen that the variables that influence profitability are working capital turnover while the accounts receivable turnover variable has no effect. And based on research simultaneously variable working capital turnover and accounts receivable turnover affect the profitability variable.