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Analisis Pengaruh Penjualan Kredit Terhadap Profitabilitas Perusahaan Pada Pt. Duta Putra Sumatera Medan
[Analysis Of Effect On Sales Credit Profitability Companies In Duta Putra Sumatera Medan]

Author

Listed:
  • Munte, Mei Hotma Mariati
  • Hutapea, Ria Lestari

Abstract

Sales is on of the companies activities that very important for every company such as for services, retail or manufactures. The companies without sales will make it their existencies for sales can make an income for them and can make a company survive. The sales can be divided as two, cash and credit. Credit sales is done to make a company life growing higher. The decision of this research is to know is credit sales influenced to company profitabilities at PT. Duta Putra Sumatera Medan. Descriptive statistic is used in this research and doing for 2009 – 2013. The data from PT Duta Putra Sumatera Medan is processed by Financial Reports such as Income Statement periods 2009 – 2013 and also Balance Sheet. The result of this research has shown that credit sales influenced in company profitabilities with (R2) 97,2% and more influenced in other variables.

Suggested Citation

  • Munte, Mei Hotma Mariati & Hutapea, Ria Lestari, 2014. "Analisis Pengaruh Penjualan Kredit Terhadap Profitabilitas Perusahaan Pada Pt. Duta Putra Sumatera Medan [Analysis Of Effect On Sales Credit Profitability Companies In Duta Putra Sumatera Medan]," MPRA Paper 77541, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:77541
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    More about this item

    Keywords

    Sales credit; Profitabilities;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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