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PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2013-2017

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ABSTRACT THE EFFECT OF ACCOUNT RECEIVABLE TURNOVER ON THE PROFITABILTY IN FOOD AND BEVERAGE SUBSECTORS COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2013-2017 Written by: HIZKIA FRANDO SITINJAK NIM: 1532152 The data used in this research was secondary data from the financial statements in Indonesia Stock Exchange official site. This research sample are 11 food and beverage subsectors companies in Indonesia Stock Exchange, with purposive sampling method. The data pooling method (year 2013-2017) amount of sample are (n) = 55. The analysis were descriptive statistics, correlation coefficient analysis, significancetest, the coefficient determination, and simple regression analysis.. Based on the results of statistical analysis conducted by the writer, the correlation coefficient of Account Receivables Turnover on The Probalility there is a very low relationship between Account Receivables Turnover and Profitability seen from the value (r) =-0.240. Significant value of 0.77>0.05 Ho accepted and Ha refused which means that Account Receivables Turnover has no significant effect on The Profitability. Based on the statistical analysis it is known coefficient determination that shows R Square = 0.058 which means that the number shows contribution of Account Receivables to The Profitability of 5.8% while 94.2% influenced by other factors not examined in this study. Keywords : Account Receivables, Profitabiliry, Return On Assets