PENGARUH CADANGAN KERUGIAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN

Journal of Accounting Taxing and Auditing (JATA) Pub Date : 2023-08-01 DOI:10.57084/jata.v4i2.1166

Anita Puspa Dewi, Darwin Warisi, Desmon Desmon

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Abstract

AbstractThis study aims to find out and analyze 1) how much influence the allowance for losses on receivables has on profitability, 2) to determine the significance level of reserves for losses on receivables on profitability, 3) to find out whether company policy through credit sales has an effect on the high or low profitability of the company. The population in this study is the financial statements of automotive companies that have been audited and published on the Indonesia Stock Exchange (IDX). The sampling technique uses a purposive sampling method so that a sample of 9 companies is obtained. As for the results, there is no effect of reserves for losses on receivables on ROA. Keywords: allowance for losses on receivables, Profitability, ROA AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis 1) seberapa besar pengaruh cadanga kerugian piutang terhadap profitabilitas, 2) untuk mengetahui tingkat signifikansi cadangan kerugian piutang terhadap profitabilitas, 3) untuk mengetahui apakah kebijakan perusahaan melalui penjualankredit berpengaruh terhadap tinggi rendahnya profitabilitas perusahaan. populasi dalam penelitian ini adalah laporan keuangann perusahaan otomotif yang telah diaudit dan di publiskasikan di Bursa Efek Indonesia (BEI), tknik sampling menggunakan metode purposive sampling sehingga di peroleh sampel sebanyak 9 perusahaan. adapun hasil tidak terdapat pengaruh cadangan kerugian piutang terhadap ROA . Kata kunci: cadangan kerugian piutang, Profitabilitas, ROA

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应收账款准备金对企业盈利能力的影响

【摘要】本研究旨在找出并分析1)应收款损失准备对盈利能力的影响程度，2)确定应收款损失准备对盈利能力的显著性水平，3)公司赊销政策对公司盈利能力的高低是否有影响。本研究中的人口是已在印度尼西亚证券交易所(IDX)审计和发布的汽车公司的财务报表。抽样技术采用有目的的抽样方法，因此获得了9家公司的样本。就结果而言，应收款损失准备金对总资产回报率没有影响。关键词:应收帐款损失准备，盈利能力，资产负债表(ROA)摘要:penelitian ini bertujuan ungegetahui dan menganalysis 1) seberberapa besar pengaruh cadanga kerugian piutang terhaabilitas, 2) untugetahui tingkfikani cadangan kerugian piutang terhaabilitas, 3) untugetahui apakah kebijakan perusahani，信用(berpengaruh terhappingi rendahnya Profitability itusahaan。印尼国家统计局(BEI)，抽样方法，目的抽样方法，抽样方法，抽样方法，抽样方法，抽样方法，抽样方法，抽样方法。adapun hasil tidak terdapat pengaruh cadangan kerugian piutang terhadap ROA。Kata kunci: cadangan kerugian piutang, profitability, ROA

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Journal of Accounting Taxing and Auditing (JATA)

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