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PENGARUH KEBIJAKAN PIUTANG DAGANG TERHADAP TINGKAT PROFITABILITAS PADA PT BAKRIE STEEL INDUSTRIES

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ABSTRACT EFFECT OF POLICY TRADE RECEIVABLES ON THE LEVEL OF PROFITABILITY IN PT. BAKRIE STEEL INDUSTRIES Written by: Osner Joy Febri Sihombing This study was conducted to determine how policies influence the level of profitabilitynof accounts receivable are carried at PT. Bakrie Steel Industries. This research was conducted using descriptive methods, data collection techniques are spreading a number of questionnaires as well as create an accurate picture of the facts-facts that occurred in the company. The author conducted research at PT. Bakrie Steel Industries. Accounts receivable policy on the level of profitability is implemented in PT. Bakrie Steel Industries, has been operating effectively that can be seen from the achivement of the targets have been set at PT. Bakrie Steel Industries. Accounts receivable policy on the level of profiability that is run statistical analysis of the results, obtained rank spearman = 0,583, which means that there is a strong influence among the accounts receivable policy on the level of profitability. Based on hypothesis testing, it is known thitung > ttabel namely 3,797 > 2,048 then Ha accepted and Ho is rejected, it means that the policy of receivables have significant influence with the level of profitability. The coefficient of determination 67% level of contribution accounts receivable policy on the level of profitability and the balance of 33% is caused by other factors. Key words : Policy Trade Receivable, Level of Profitability.