Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)

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The Influence of Accounts Receivable Turnover, Current Ratio, Credit Growth on Profit at Savings and Loans Cooperatives in Buleleng District

Authors
Wayan Cipta, I Wayan Bagia, Rahutama Atidira
Corresponding Author
Wayan Cipta
Available Online 14 December 2020.
DOI
10.2991/aebmr.k.201212.039How to use a DOI?
Keywords
Accounts receivable turnover, Credit growth, Current ratio, Profits
Abstract

This study aims to examine the effect of: accounts receivable turnover, current ratio, and credit growth on profit simultaneously and partially. The research subjects were Savings and Loans Cooperatives in Buleleng District, while the objects were accounts receivable turnover, current ratio, credit growth and profit (residual income). Data were collected by recording documents, and analysed using multiple linear regression analysis. The results showed that: (1) accounts receivable turnover, current ratio, and credit growth simultaneously had no significant effect on profits at Savings and Loans Cooperatives in Buleleng District with a contribution of 0.164 (16.4%). Meanwhile, the remaining 0.836 (83.6%) was influenced by other variables that were not examined, such as third-party funds, operating costs, operating income, bad debts, and interest rates. (2) The turnover of accounts receivable partially has a negative and insignificant effect on profits of 0.021 (2.10%) in the Savings and Loans Cooperative in Buleleng District. (3) the current ratio partially has a positive and insignificant effect on profits of 0.034 (3.40%) in the Savings and Loans Cooperative in Buleleng District. (4) partial credit growth has a significant negative effect on profits of 0.122 (12.2%) in the Savings and Loans Cooperative in Buleleng District.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
14 December 2020
ISBN
978-94-6239-297-7
ISSN
2352-5428
DOI
10.2991/aebmr.k.201212.039How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Wayan Cipta
AU  - I Wayan Bagia
AU  - Rahutama Atidira
PY  - 2020
DA  - 2020/12/14
TI  - The Influence of Accounts Receivable Turnover, Current Ratio, Credit Growth on Profit at Savings and Loans Cooperatives in Buleleng District
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 279
EP  - 284
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.039
DO  - 10.2991/aebmr.k.201212.039
ID  - Cipta2020
ER  -