{"data":{"id":637,"url":"https:\/\/repo.xbbh.net\/items\/637","status":"published","type":"thesis","title":"PENGARUH PENGELOLAAN PIUTANG TERHADAP KINERJA KEUANGAN\n(Studi Kasus Pada Perusahaan Feedloter PT. X Tahun 2013-2017)","title_alt":null,"abstract":"Penelitian  ini   menganalisa   pengaruh   pengelolaan   piutang   terhadap kinerja keuangan Perusahaan Feedloter PT. X tahun 2013-2017. Pengelolaan piutang diukur berdasarkan perputaran piutang (X1) dan periode pengumpulan piutang (X2), sementara kinerja keuangan (Y) diukur berdasarkan profitabilitas yang diproksi dengan Return On Investment (ROI). Metode pada penelitian ini adalah kuantitatif deskriptif dan asosiatif. Data dikumpulkan melalui wawancara, observasi,   dan   penelusuran   literatur   terhadap   60   data   laporan   keuangan Perusahaan  Feedloter  PT.  X  dan  diolah  menggunakan  Software  SPSS  23.0\nWindows. Hasil penelitian menunjukkan secara parsial perputaran piutang dan periode pengumpulan piutang tidak berpengaruh terhadap kinerja keuangan. Sedangkan, secara simultan perputaran piutang dan periode pengumpulan piutang berpengaruh signifikan  terhadap  kinerja keuangan.  Nilai  koefisien  determinasi menyatakan perputaran piutang dan periode pengumpulan piutang memberikan kontribusi 23,3% terhadap kinerja keuangan Perusahaan Feedloter PT. X.","abstract_alt":null,"creators":[{"role":"author","family_name":"Aisya","given_name":"Winy Isya","orcid":null,"national_id":"1112167073"},{"role":"advisor","family_name":"Dwijayanty","given_name":"Rima","orcid":null,"national_id":null}],"year":2019,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Kata  Kunci:  Pengelolaan  Piutang","Perputaran  Piutang","Periode  Pengumpulan\nPiutang","Kinerja Keuangan","Profitabilitas","Return On Investment."],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"Aisya, Winy Isya (2019) PENGARUH PENGELOLAAN PIUTANG TERHADAP KINERJA KEUANGAN\n(Studi Kasus Pada Perusahaan Feedloter PT. X Tahun 2013-2017). UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"01_WINY_ISYA_AISYA_1112167073_-_HALAMAN_AWAL.pdf","section":"front_matter","mime_type":"application\/pdf","size":972118,"sha256":"de32e23a08555b651d0416c1083f6ce3af14a8871e873d6c696b8beb60597586","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/637\/files\/2078\/01_WINY_ISYA_AISYA_1112167073_-_HALAMAN_AWAL.pdf"},{"name":"07_WINY_ISYA_AISYA_1112167073_-_DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":297113,"sha256":"b665f10134bcd11c35f88b39f0ac75bfb026b05b727b48e32bca2afe429568ea","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/637\/files\/2079\/07_WINY_ISYA_AISYA_1112167073_-_DAFTAR_PUSTAKA.pdf"}],"published_at":"2020-07-06T04:46:41+00:00","updated_at":"2026-10-31T06:31:39+00:00"}}