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PENGARUH BEBAN PIUTANG TAK TERTAGIH TERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN INDUSTRI MANUFAKTUR SEKTOR INDUSTRI DAN KIMIA SUB SEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017

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ABSTRACT THE EFFECT OF BAD DEBT EXPENSE ON PROFITABILITY 0F MANUFACTURING COMPANIES OF CEMENT SUB-SECTOR INDUSTRIAL AND CHEMICAL SECTORS LISTED ON THE IDX Written By : Ria Christine Natalia Tobing NIM : 1532048 This study aims to determine whether there is an bad debt expenses significantly on level of profitability of the company. This research was conducted at the cement industry sub-sector manufacturing and chemical companies listed on the IDX. The research method used descriptive analysis with a quantitative approach. This study uses two variables, the independent variable (bad debt expense) and the dependent variable (profitability). Hypothesis testing is done using simple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. Based on the results of the coefficient correlation analysis is r = 0,080 . this means that the relationship between the variables of bad debt expense and profitability is very low and there is no significant relationship. The t test result showed that t = 0,675 the value is greater than the significance level of 0.05 so that Ho is accepted and Ha is rejected. This means that there is a positif relationship but there is no significant effect between the bad debt expense for profitability. Keywords : Bad Debt Expense, Return On Asset