Pengaruh Perputaran Piutang Terhadap Modal Kerja pada PT. Pacific Agritama ComoditY

Pengaruh Perputaran Piutang Terhadap Modal Kerja pada PT. Pacific Agritama ComoditY

Ade Manggala Hardianto1

1Jurusan Manajemen Sekolah Tinggi Ilmu Ekonomi Bina Bangsa Banten



This study on Effect Of Working Capital Accounts Receivable Turnover. Object of this study was carried out at PT. Agritama Comoditi Pacific region. This study used a descriptive method through interviews and direct observation techniques to the company that became the object of research, in order to obtain primary data and secondary data. Hypothesis testing using Simple Linear Regression, Correlation Coefficient, Coefficient of Determination and to determine the contribution of variable X to variable Y used t Distribution Hypothesis.Simple linear regression calculation, its capital expenditure from 2008 to 2009 exceeded the target set by the company. While the results of realization of capital expenditure for the year 2010 decreased, increased in 2011, the year 2012 has decreased so that the expected increases and decreases in the order would be re-evaluated in accordance with the targets set by the company, the results of the calculation of correlation coefficient of r = 0.70, means the influence of the variables X and Y variables that indicate a positive relationship. With a coefficient of determination (keofisien determinant) obtained results for cd = 49%, meaning that the relationship between the accounts receivable turnover of working capital closely, while the remaining 51% is influenced by other factors such as service, marketing, pieces.hypothesis test results obtained tcount t = 1.69> TTable = 1,638, then Ho (null hypothesis) is rejected, Ha (alternative hypothesis) is accepted, meaning that working capital is affected by the accounts receivable turnover.


Keyword: Debt cycly, pacific agritama comodity ltd, work capital

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