文章基本信息

标题：PENGARUH CURRENT RATIO, PERIODE PENAGIHAN PIUTANG DAN RETURN ON ASET TERHADAP NET PROFIT MARGIN PADA PT AUTO PARTS CENTER BALIKPAPAN
本地全文：下载
作者：Fice Handayani
期刊名称：Jurnal Ilmiah Akuntansi dan Keuangan
印刷版ISSN：2548-9453
电子版ISSN：2580-510X
出版年度：2018
卷号：7
期号：1
页码：1-22
DOI：10.32639/jiak.v7i1.128
出版社：P4M STIE Putra Bangsa Kebumen
摘要：The research expected to find the influences of current asset, the collection period of receivable add return on asset against net profit margin on PT.Auto Parts Center Balikpapan.This research uses sondary data.The sample uses 11 years by collecting financial statements data from 2005-2015.The method uses to analyze the relation between independent variable with dependent variables is multiple linear regression method and assumption test. The result of the discussion shows that simultaneously.Independent variables ;Current Ratio, the collection period of receivables and return on asset (ROA) by f test affects the net profit margin.This the result of partial test by t test , return on asset variable has an effect on net profot margin.
关键词：NPM; Current Ratio; The collection period of receivables and ROA