<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Archiving and Interchange DTD v1.3 20210610//EN" "JATS-archivearticle1-3.dtd">
<article article-type="research-article" dtd-version="1.3" xml:lang="en" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML">
  <front>
    <journal-meta>
      <journal-id journal-id-type="actanova-preservation">Insight Management Journal</journal-id>
      <journal-title-group>
        <journal-title>Insight Management Journal</journal-title>
      </journal-title-group>
      <issn pub-type="epub">2774-1737</issn>
      <publisher>
        <publisher-name>Forum Kerjasama Pendidikan Tinggi</publisher-name>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="publisher-id">pengaruh-receivable-turnover-dan-gross-profit-margin-pada-current-ratio-pt-telekomunikasi-indonesia-tbk</article-id>
      <article-id pub-id-type="doi">10.47065/imj.v1i2.26</article-id>
      <title-group>
        <article-title>Pengaruh receivable turnover dan gross profit margin pada current ratio pt. telekomunikasi indonesia, tbk</article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name>
            <surname>Herawati</surname>
            <given-names>Nunung</given-names>
          </name>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Wulandari</surname>
            <given-names>Wulandari</given-names>
          </name>
        </contrib>
      </contrib-group>
      <pub-date pub-type="epub">
        <day>27</day>
        <month>01</month>
        <year>2021</year>
      </pub-date>
      <volume>1</volume>
      <issue>2</issue>
      <permissions>
        <copyright-statement>© 2021 Forum Kerjasama Pendidikan Tinggi</copyright-statement>
        <copyright-year>2021</copyright-year>
        <license license-type="open-access" xlink:href="https://creativecommons.org/licenses/by/4.0/">
          <license-p>This is an open-access article distributed under the terms of the Creative Commons Attribution 4.0 International License.</license-p>
        </license>
      </permissions>
      <abstract>
        <p>This study aims to determine the effect of receivable turnover and gross profit margin on the current ratio. The number of samples for 5 years with the sampling technique used was purposive sampling technique. Data analysis method used is descriptive analysis, which describes the problem in such a way about the events and behavior of the object being studied, collecting data, compiling, analyzing and interpreting it objectively. Hypothesis testing uses the two-party t test and F. The results of the analysis show that receivable turnover and gross profit margin variables significantly influence the current ratio at PT. Telekomunikasi Indonesia, Tbk in the period 2011 to 2018. In the period of 2011 to 2018 showed gross profit margin did’t have a significant effect partially on the current ratio at PT. Indonesian Telecommunications. Partially receivable turnover has no significant effect on the current ratio so Ha is rejected and Ho is accepted</p>
      </abstract>
      <kwd-group kwd-group-type="author">
        <kwd>Receivable turn over</kwd>
        <kwd>gross profit margin</kwd>
        <kwd>current ratio</kwd>
      </kwd-group>
      <self-uri content-type="application/pdf" xlink:title="ActaNova Permanent Archival PDF" xlink:href="https://actanova.mediadigitalpublikasi.com/journals/articles/pengaruh-receivable-turnover-dan-gross-profit-margin-pada-current-ratio-pt-telekomunikasi-indonesia-tbk/pdf-stream" />
      <self-uri content-type="text/html" xlink:title="ActaNova Responsive HTML Galley" xlink:href="https://actanova.mediadigitalpublikasi.com/journals/articles/pengaruh-receivable-turnover-dan-gross-profit-margin-pada-current-ratio-pt-telekomunikasi-indonesia-tbk/html" />
      <self-uri content-type="original-pdf" xlink:title="Original Publisher PDF Document" xlink:href="https://journals.insightpub.org/index.php/imj/article/download/26/26" />
      <supplementary-material content-type="original-pdf" xlink:title="Original Publisher PDF Document" xlink:href="https://journals.insightpub.org/index.php/imj/article/download/26/26">
        <caption xml:lang="en"><p>Original PDF file published by Forum Kerjasama Pendidikan Tinggi</p></caption>
      </supplementary-material>
    </article-meta>
  </front>
  <body>
    <sec id="sec1">
      <title>Full Text &amp; Preserved Archival Statement</title>
      <p>This study aims to determine the effect of receivable turnover and gross profit margin on the current ratio. The number of samples for 5 years with the sampling technique used was purposive sampling technique. Data analysis method used is descriptive analysis, which describes the problem in such a way about the events and behavior of the object being studied, collecting data, compiling, analyzing and interpreting it objectively. Hypothesis testing uses the two-party t test and F. The results of the analysis show that receivable turnover and gross profit margin variables significantly influence the current ratio at PT. Telekomunikasi Indonesia, Tbk in the period 2011 to 2018. In the period of 2011 to 2018 showed gross profit margin did’t have a significant effect partially on the current ratio at PT. Indonesian Telecommunications. Partially receivable turnover has no significant effect on the current ratio so Ha is rejected and Ho is accepted</p>
    </sec>
  </body>
  <back>
    <ack>
      <p>Digitally preserved and archived by ActaNova Digital Archival &amp; Preservation Network (Permanent Archival Node: https://actanova.mediadigitalpublikasi.com/journals).</p>
    </ack>
  </back>
</article>