JUDUL ARTIKEL PENGARUH PIUTANG LANCAR DAN PIUTANG TIDAK LANCAR TERHADAP PROFITABILITAS PADA BANK BPR ARTHA SAMUDERA INDONESIA KABUPATEN KEDIRI

Abstract

The company has the main objective of maximizing profit and having a long-term business continuity (going concren). Working capital affects a very important role for the company because it affects profitability. The working capital component consists of cash, marketable securities, accounts receivable and inventories. Liquidity, which is reflected in the current ratio, also plays an important role for the company and can affect profitability. This study aims to determine and understand the effect of current and non-current receivables on profitability at Bank BPR Artha Samudera Indonesia, Kediri regency, 20142019 period. This research is a quantitative research. The data used in this study are secondary data in the form of financial statements (profit and loss balance). The approach taken in this research is a quantitative approach or type of research using the method of Multiple Linear Regression Analysis, t test and f test, and is equipped with the coefficient of determination test. Based on data analysis, it can be concluded that: (1) Current receivables have no significant effect on profitability at PT BPR Artha Samudera Indonesia 2014-2019. (2) Noncurrent accounts receivable have no significant effect on profitability at PT BPR Artha Samudera Indonesia 2014-2019.