Firna Bano, Gaffar Gaffar, Muliyani Mahmud

Pengaruh Kualitas Analisis Kredit, Prosedur Pemantauan Piutang dan Efektivitas Penagihan Terhadap Kewajaran Pengelolaan Piutang

Introduction

Pengaruh kualitas analisis kredit, prosedur pemantauan piutang dan efektivitas penagihan terhadap kewajaran pengelolaan piutang. Pengaruh analisis kredit, pemantauan piutang, dan efektivitas penagihan pada pengelolaan piutang FIF Group Gorontalo dianalisis. Temukan strategi untuk kesehatan finansial.

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas analisis kredit, prosedur pemantauan piutang, dan efektivitas penagihan terhadap kewajaran pengelolaan piutang pada FIF Group Kota Gorontalo. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan kausal komparatif. Data primer diperoleh melalui kuesioner yang disebarkan kepada responden, kemudian dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, kualitas analisis kredit tidak berpengaruh signifikan terhadap kewajaran pengelolaan piutang. Namun, prosedur pemantauan piutang dan efektivitas penagihan terbukti memiliki pengaruh positif dan signifikan terhadap kewajaran pengelolaan piutang. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap kewajaran pengelolaan piutang di FIF Group Kota Gorontalo. Temuan ini menegaskan pentingnya optimalisasi prosedur pemantauan piutang dan efektivitas penagihan untuk menjaga kesehatan keuangan perusahaan.

Review

The paper "Pengaruh Kualitas Analisis Kredit, Prosedur Pemantauan Piutang dan Efektivitas Penagihan Terhadap Kewajaran Pengelolaan Piutang" tackles a highly relevant issue in financial management: the factors contributing to effective and fair accounts receivable management. The research establishes a clear objective to analyze the influence of credit analysis quality, receivable monitoring procedures, and collection effectiveness, specifically within FIF Group Kota Gorontalo. By employing a quantitative, causal-comparative methodology and multiple linear regression analysis on primary data collected via questionnaires, the study provides a structured approach to understanding these critical relationships, which are fundamental to the financial stability of credit-providing entities. The findings presented are particularly insightful, offering a nuanced perspective on the individual and combined impacts of the variables. While the simultaneous effect of all three factors on accounts receivable management is statistically significant, the partial analysis yields a notable distinction. Interestingly, credit analysis quality is found not to have a significant partial influence, which could be a provocative finding that challenges common assumptions about upfront risk assessment. In contrast, both accounts receivable monitoring procedures and collection effectiveness demonstrate a positive and significant partial influence. This suggests that ongoing oversight and robust recovery mechanisms are paramount, potentially even more so than initial credit vetting, in maintaining the health of a receivables portfolio. The practical implications of this research are substantial for FIF Group Kota Gorontalo and other similar finance companies. The study strongly advocates for the optimization of accounts receivable monitoring procedures and collection effectiveness, identifying these as key levers for enhancing financial performance and safeguarding against credit risk. These actionable insights can guide managerial decisions and resource allocation to areas that yield the most significant improvements in receivables management. While valuable, the focus on a single institution in a specific city suggests that the generalizability of these findings may warrant further investigation across a broader organizational and geographical scope in future studies.

Full Text

Comments

You need to be logged in to post a comment.