ANALISIS PIUTANG DAN BIAYA USAHA TERHADAP LABA PERUSAHAAN

Abstrak

Abstract: This research was conducted in order to determine the effect of receivables and business costs of corporate profits on PT Kimia Farma Ambon Branch. To achieve these objectives, data collection in the form of financial statements over the period 2012-2015 directly from PT Kimia Farma Branch Ambon. Data is collected, analyzed systematically by using multiple linear analysis. This analysis is intended to determine whether the receivables and business costs significantly influence the profit of the company PT Kimia Farma Ambon Branch. Results of the analysis showed that during the years 2012-2015 partially or simultaneously, receivables and business costs no significant effect on corporate profits.

Keywords: Accounts, business expenses, profit