Pengaruh Perputaran Piutang terhadap Profitabilitas Perusahaan pada Industri Makanan & Minuman yang Terdaftar di Bursa Efek Indonesia (BEI)

Abstract

The purpose of this study was to determine whether there is influence between the accounts receivable turnover of profitability as measured by return on assets (ROA) ratio. The research was conducted on the food and beverage industry are listed in the Indonesia Stock Exchange (IDX). The method used in this study is a quantitative method with associative approach, with a total sample of 11 firms out of the total population with the use of saturated sampling technique. This study uses time series data for the period of 2007-2011. Types and sources of data used are secondary data obtained from the official website of the Indonesia Stock Exchange. The collected data were analyzed using simple linear regression analysis method. However, prior testing as a condition of the fulfillment of the assumptions of classical regression model. Hypothesis testing is done by using a t-test at a significance level of 5% (α =0,05). Hypothesis test results indicate that the receivable turnover variable does not affect the profitability variables according to significan. Where R square value to indicate only 1.5% of the receivable turnover variation affects the profitability of the company and the balance of 98.5% is influenced by factors other than the accounts receivable turnover.