ANALISIS SISA HASIL USAHA DITINJAU DARI PERPUTARAN PIUTANG DAN KAS PADA PUSAT KOPERASI KREDIT CARAKA UTAMA BANDAR LAMPUNG

Abstract

This research uses classical assumption test tools such as normality test, multicolinearity,
heteroskidasticity, and autocorrelation and hypothesis test that is t test to know about the effect of
receivable turnover and cash turnover toward rest of Business Result (SHU), test of R2
to know the
effect of receivable turnover And the most influential Cash Turnover dominant against the SHU, F test to
know the effect of Receivable Turnover and Cash Turnover toward rest of Business Result (SHU)
simultaneously, and then multiple linear regression test.
This study shows that the data to be researched is normal, no multicolinearity, no
heteroscedasticity and no autocorrelation occurs. In this study also shows that in T test known that
tcount<ttable, and Fcount<Ftable
The results showed that (1) Receivable turnover did not affect toward SHU because the level of
significance above 0.05 is 0.645, (2) the Cash turnover has no effect toward SHU because the level of
significance above 0.05 is 0.399, (3) The most dominant effect Is cash turnover, 35.6%, (4) receivable
turnover and cash turnover together do not affect the rest of business result because Fcount<Ftable
(0.776 <3.89).