PENGARUH PENGELOLAAN PIUTANG TERHADAP ARUS KAS PADA PT. INTI (PERSERO) BANDUNG

Recceivable arise the effect of credit sale. Receivable management at PT.INTI handled by professional people. If receivable management show good result, hence cash flow show the good result too. Pursuant to above mentioned description, writer take the title: " Influence of Recceivable management to Cash Flow at PT. Industrial of Indonesia Telecommunications (Persero) Bandung."

Intention of this research writing that is: ( 1) To know the receivable management at PT. Industrial of Indonesia Telecommunications ( Persero) Bandung, ( 2) To know the cash flow of PT. Industrial of Indonesia Telecommunications (Persero) Bandung, ( 3) To know the influence of receivable management to cash flow at PT. Industrial of Indonesia Telecommunications (Persero) Bandung

Method used in this research is descriptive method by using quantitative approach. Technique of data collecting of taken is with the research of bibliography and field. While data analyse by using correlation analysis, regresi, determinasi, and test the " t" in processed data by using program SPSS 11.0 for Windows.

Pursuant to research of writer showing that there are influence between Current Assets Turnover To Profitability. Level of relation (Correlation) both of variables very strong, that is = 0,926 with the positive correlation value. Its intention if receiveable to cash flow, profitability get high, so also divertingly. Mount the influence that happened is equal to 85,8 % and the rest of equal to 14,2 % influenced by other dissimilar factor. Inferential hence that there are recceivable have an effect on to cash flow at of PT. Industrial of Indonesia Telecommunications (Persero) Bandung.