THE EFFECT OF CREDIT SALES AND DOUBT RECEIVABLES ON PROFITABILITY IN THE COMPANY PT ASTRA OTOPARTS TBK LISTED ON THE IDX
Keywords:
Kinerja Keuangan, Likuiditas, ProfitabilitasAbstract
This study aims to find out and explain the influence of the sale of loans and uncollectible receivables on profitability in companies. This type of research is descriptive research using a quantitative approach. This research was carried out at PT. Astra Otoparts, Tbk which is listed on the Indonesia Stock Exchange. The population in this study is the Financial Statements for the Quarter I-IV Period 2016-2023. The sampling technique uses a saturated sampling technique. Data collection using the documentation observation method by looking at the company's financial statements. The data analysis technique in this study is multiple linear regression analysis. The results of the analysis partially show that: 1. Credit sales have a positive effect on profitability; 2. Uncollectible receivables have a negative effect on profitability. Simultaneously it shows that the sale of loans and uncollectible receivables has an effect on profitability.
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