The Influence of Selling on Credit towards Account Receivable (Case of Study is at PT. Supra Talindo Sunter)

ABSTRACT

Fitri Aninas Islamiyah 215.03.003. The Influence of Selling on Credit towards Account Receivable (Case of Study is at PT. Supra Talindo Sunter)  Accounting Major STIE Trianandra (Supervised by Dani Ratna Damayanti and Endang Tri Hastuti).

Selling on credit is revenue earned by a company when it sells goods and allows the buyer to pay at a later date and account receivable is an asset account on the balance sheet that represents money due to a company in the short-term. The problem in this research study is that there is high percentage of uncollectible of due date accounts receivable at the respected company and purpose of this study is to determine if there is an influence of selling on credits towards accounts receivable.

Population is derived from 2 year period 2016-2017 of selling report. Results of research have been obtained and shown on t count is = 2055,189 with Sig. 0,000 < α = 0,05, it means selling on credit has an influence accounts receivable and also selling on credit is determination factor on accounts receivable. Significant value is determined through path analysis of 1,000, because on Coefficientsa’s table particularly on Standardized Coefficients (Beta) = 1,000 < Std. Error on Unstandardized Coefficients = 0,001, therefore the influence is negative. It can be concluded that there is an influence of selling on credit towards accounts receivable. Keywords; Selling on credit, account receivable

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12 thoughts on “The Influence of Selling on Credit towards Account Receivable (Case of Study is at PT. Supra Talindo Sunter)

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