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PENGARUH TINGKAT PERPUTARAN PIUTANG DAGANG TERHADAP ARUS KAS BERSIH PADA PT. TELEKOMUNIKASI INDONESIA TBK

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ABSTRACT THE EFFECT OF ACCOT]NT RECEIVABLE TURNOWR RATE ON IVET CASH FLOW PT. TELEKOMUMKASI III{DOTESA, TBK By: Hervinda Amalia Faustine The research was oimed lo delermine the effect of accounl recetvable lurnover rate on net cash fo,o PT. Telekomunikasi Indonesia, Tbh The method ofresearch was done using descriptive metlod, with the ryry of data was used secondoy data. The dala was processed using lhe Stotislical Package for Social Science (SPSS) Ver 2l.0lor Windows v,ith simple linear regression analysis method. This reseorch was conducted based on annual report ofPT. Telekontmikasi Indonesiq Tbk for a period of 2004 - 2013, with the dependent variable that is net cash Jlow from operation activities and the independent variable that is accounl receivale tumover rateThe results showed, correlation coeficient (r) was pro&tced at 0.3 17, which meant d low conelarion. P : O.tOt, which meant thot the determinotion coeficient was produced ot i0.1ya That's mesnt, the conlribution of independent voiable to ffect the dcpenderu vmiable that is 10.1%0. With the sanple totaled I0 and a significarce level of 0.05, it will get t,.bb ealue at 2.i06. Becouse of thil-c had value at 0.946, then tna,,s 0.946) < tbbb e306), which meant that H0 is accepted with signifrcance 0.372 > 0.05, which me@lt thot the relationship of independent voiobles with the dependent variable did not significant. So, there is not efect of accont receivables hrnover late by customers from relued prty to the nct cash flow from operating activities. Keyword : Account Receivable Turnover, Operotion Net Cash F'low