PERPUTARAN PIUTANG SEBAGAI VARIABEL PEMODERASI BIAYA OPERASIONAL DAN LABA BERSIH PADA DEALER PENJUALAN SEPEDA MOTOR DI KOTA AMBON

Abstrak

Abstract: This research was conducted with the aim to determine the effect of operating costs on net income with accounts receivable as a moderating variable, which was carried out on companies that sell motorcycle in Ambon City. By using linear regression analysis techniques with interaction models known or better known as Moderated Regression Analysis (MRA), the results are obtained that inventory turnover as a moderating variable has a regression coefficient of 241,245 which shows a positive effect on earnings but not significant due to the significance probability value (sig) is greater than alpha used in this study (0.263> 0.05). This shows that during the
observation period (2018-2018), inventory turnover did not moderate the effect of operational costs with net profit on a motorcycle sales dealership company in Ambon City.

Keywords: accounts receivable turnover, operational costs, net income, moderating