Open AccessPENGARUH PENGELOLAAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA PT. SATRIA LESTARI MULTI
Author(s) -
Muhammad Rivandi,
Gina Septiana
Publication year - 2020
Publication title -
jurnal manajemen universitas bung hatta
Language(s) - English
Resource type - Journals
eISSN - 2615-5370
pISSN - 1907-6576
DOI - 10.37301/jmubh.v15i2.16896
Subject(s) - cash , cash flow , business , accounting , finance
The effectiveness of cash flow is effective cash management requiring a control to protect cash from losses due to theft or fraud. The purpose of the study was to determine the effect of debt management on the effectiveness of cash flows at PT. Satria lestari Multi. The object in this study is PT. Satria lestari Multi. The number of samples in this study were 48 samples starting from January 2016 to December 2019. The statistical test used was using a simple linear regression test. Based on the partial t test with a significance value of 0,000 <alpha 0.05 it can be concluded that debt management has a positive and significant effect on the effectiveness of cash flows.