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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

Mei Hotma Mariati Munte and Ria Lestari Hutapea

MPRA Paper from University Library of Munich, Germany

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.

Keywords: Sales credit; Profitabilities (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014-09-24
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Published in STINDO PROFESIONAL 1 ISSN 2243-0536.III(2015): pp. 70-82

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