Pengaruh Perputaran Piutang dan Periode Pengumpulan Piutang Terhadap Cash Inflow Pada PT Sucofindo (Persero) Cabang Bandar Lampung

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The purpose of this study is to find out whether the variables, turnover receivables and
receivables conversion periode , have influence to cash inflow. The sample that were used in this
research are the turnover receivables report, receivables conversion periode report, and cash inflow
report for 60 months of 2009-2013. Analyzing this research used multiple regression analysis with
measurement of α 5%. The data analyzing in this research used a software of SPSS 17.0 (Statistical
Package for The Social Science). Based on the calculation result on simultaneous test were obtained
Fvalue was 20,868 and Pvalue (0,000). Pvalue (0,000)< α(0,05), in that case the turnover receivables and
receivables conversion periode have influence to cash inflow at PT SUCOFINDO (Persero) Bandar
Lampung subdivision. Meanwhile, partially it has positive significant influence on the turnover of
receivables to cash inflow with the tvalue was 3,519 and Pvalue 0,001< α (0,05). Then the receivables
conversion periode has negative significant influence to cash inflow at SUCOFINDO (Persero)
Bandar Lampung subdivision with tvaluewas -2,115 and Pvalue 0,039. Pvalue 0,039 < α (0,05).