Text

PENGARUH PERPUTARAN TERHADAP KONTRAKTOR DAN PERPUTARAN PIUTANG UMUM TERHADAP RASIO KAS DI RUMAH SAKIT ADVENT BANDAR LAMPUNG TAHUN 2007-2O11

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT INFLUENCE ANALISIS OF CONTRACTOR RECEIVABLE ANI) GENERAL R"ECEIVABLE CYCLE TO TEE CASERATIO AT BANDAR LAMPT'NG AD!'ENTIST HOSPITAL FOR TIIE YEARS 2OO7-2OII By Romauli Simbolon MM : 1034012 This thesis was written under the guidance of Dr. R. Sinabutar, MBA as Major Advisor The healttry states of a company could be measured by liquidity, activity, solvability and rentability. Liquidity of a company is a very important and in need for a spesial management- Account receivable i one by ore.J " "omponent of a working capital is always in movement in the working capital cycle and account receivable tum over has a direct impact on cash flow which tum the company eligible in fulfilling their account payable. Rise and fall on the Cash Ratio is influenced by the size of current assets are easily converted into cash, one of which is account receivableg and the high tumover rate will increase the ratio of cash. The purpose of this study was to determine the effect of contractor turnover, receivable tumover ratio is common for cash. This type of rcsearch is descriptive and method explanatory veryvication research. The research was conducted in Bandar Lampung Adventist Hospital in the period 2007-201l. The data was collected by field research and library research. In this study the authors used 60 samples to be analyzed In this study the data analysis technique used is the analysis of quantitiative data, with classic asumption tesg double linear rcgression and hypotetic. The result are shown based on multiple linear regresion models showed that the tumovcr together contractors and the general effect on the Cash Ratio. Keywords : Account Rece ivable, Account Receivable Tum Over, Cash Ratio