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PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016

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ABSTRACT INFLUENCE RECEIVABLE TURNOVER ON PROFITABILITY IN SUBSECTOR FOODS AND DRINKS REGISTERED IN INDONESIA STOCK EXCHANGE IN 2014-2016 Written by : Herlina Manullang Nim: 1532163 This study aims to determine whether there is a significant effect of accounts receivable turnover on profitability in manufacturing companies listed on the Indonesia Stock Exchange. This research method is descriptive method, while data processing techniques are coefficient analysis, statistical tests with significant tests t with α = 0.05, coefficient of determination, and regression analysis. Accounts receivable turnover received in the food and beverage sub-sector on the Indonesia Stock Exchange consists of 14 companies and taken from 2014-2016. In 2016 the CEKA code found the highest turnover rate of 2,499 times per year while the ALTO code company in 2014 found 191 rotating times every year. Profitability in the food and beverage sub-sector purchased at the Indonesia Stock Exchange also declined and increased. MLBI code companies for 2016 found the highest percentage change in profitability of 58.03%, while companies with PSDN codes in 2015 found the lowest percentage change in profitability of - 5.32%. Based on the results of statistical analysis using the correlation coefficient formula, the results of the comparison or (r) = -0.26, which gives an indication of trade receivable turnover to profitability with a low negative relationship. While the results of linear regression analysis Y = -0.135 + 0.003X if the receivables increase by 1 rupiah, the profitability will increase -0.132 and if the accounts receivable turnover increases 2 rupiah then profitability will increase -0.38 And the hypothesis test conducted shows that the significance of profitability is 0.872, can it was concluded that Ha was accepted and Ho was rejected, which meant that there was a significant influence. The amount of contribution given by accounts receivable turnover to profitability is 0.66, this means that 6.76% of the profitability variable can be accepted by the receivable turnover variable and 93.24% is accessed by other factors. Keywords : Receivable Turnover , Profitability