HUBUNGAN ANTARA PENYISIHAN PIUTANG TAK TERTAGIH DENGAN RENTABILITAS EKONOMI PADA PERUSAHAAN PERBANKAN DAN LEMBAGA KEUANGAN YANG GO PUBLIK DI BEI

PARAMITA, WIEDYA (2012) HUBUNGAN ANTARA PENYISIHAN PIUTANG TAK TERTAGIH DENGAN RENTABILITAS EKONOMI PADA PERUSAHAAN PERBANKAN DAN LEMBAGA KEUANGAN YANG GO PUBLIK DI BEI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

WIEDYA PARAMITA. The correlation between Uncollectible Accounts with profitability on Banking and Financial Corporate at BEI. Paper. Jakarta: Economic Faculty, Accounting Education Concentration, The State University of Jakarta, 2012. This research intents to know there is or not it is correlation uncollectible accounts cannot be with return on assets on banking and financial corporate Go Public at BEI. This observational place is done at www.idx.co.id,begun since month of December 2011 during one month. Method that is utilized in this research is survey mothod with approximation of correlational and using facto expost data. Population in observational it is exhaustive financial corporate go public at Indonesian Stock Exchange. Sample’s taking tech did by random sampling. The research population is all of finance corporate in Indonesia, and reached population is finance corporate go public corporate which is listed in Bursa Efek Indonesia amounts 70. Sample which is taken are 58 corporates. This research was using documentation data, so this research did not use research instruments. Data taking tech in this research using balance sheet and profit loss report in 2010. Analysis’s tech data looks simple linear regression equation and had got Y = 4,49 – 0,17X. Meanwhile analysis’s stipubting quiz, which is error normality quiz estimate y. up x by quizs liliefors and resulting Lcomputing < L tab (0.7801<0.886). It means indigenous sample population gets normal distribution. To test regression significance had got that 2.73<4.00. And then Regression Linierity had got Fcomputing 0.61 and Ftab), = 3,3 that means unsignificant and linier. Moment of Pearson known by 0.22 with r tab 0.254 on significanty 0.05 for n=58. The result has no proven to mark sense negative influence that adequately means and significant among uncollectible accounts cannot be with profitability. It means if uncollectible accounts increases therefore get to be followed by profitability or return on assets decreases that but did not get role very important in big determine its unrealized effort.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Santi Susanti, S.Pd., M.Ak Pembimbing II: Ati Sumiati, M.M.
Subjects: Ilmu Sosial (Social Science) > Ilmu Ekonomi (Economics) > Keuangan Negara (Public Finance)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Anggaran (Budgeting)
Divisions: Fakultas Ekonomi > S1 Pendidikan Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 14 Nov 2017 14:02
Last Modified: 14 Nov 2017 14:02
URI: http://repository.fe.unj.ac.id/id/eprint/463

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