Pengaruh Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan PT Distriversa Buanamas

Abstract

The purpose of this research is to know and analyze the effect of receivable turnover to profitability. To apply these objectives, the data type of data used in this study is quantytative data, while the data source in this study is secondary data. To solve the problem formulation as well as to prove the hypothesis proposed, it is used descriptive analysis method that explains the turnover of receivables in relation to profitability (ROA). The result of the research is calculation of regression analysis between receivable turnover with return on asset (ROA) have positive and significant effect, where every increase of receivable will increase ROA. The result of correlation analysis between the change of receivable turnover with Return on Asset (ROA) can be seen has strong relation. While seen from the correlation coefficient and coefficient of determination that receivable turnover has a strong relationship to the increase ROA.