PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The Purpose of this study was to to examine the effect of cash turnover and accounts receivable turnover on profitability in manufacturing companies listed on the Indonesia stock exchange. The sampling method used in this research is purposive sampling method. The population contained in this study was 24 companies and those 13 companies that met the purposive sampling. multiple linier regression analysis is esearch model appalied in this studyand data processing usingStatistical Product and Service Solution (SPSS) program by seeing the result of Anova (F Test) and t test. The conclusion his study result that simultneouslythe both independent variable of cah turnover and account receivable turnover affect to profitability (ROA), At the parcial test the cash turnover variable has a significant effect on profitability (ROA) and accounts receivable turnover has no effect on profitability (ROA