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PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT.ULTRA JAYA TbK

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ABSTRACT EFFECT OF TURNOVER DUE TO PROFITABILITY IN INDUSTRY JAYA TBK PT.ULTRA Writen By: Robenri Nainggolan NIM: 1131013 The author conducted this research in order to determine how and how receivables turnover receivables turnover influence on profitability in Pt.Ultra Jaya Industry Tbk. Meteode researchers used the descriptive method, which is one of many methods used in research that aims to explain an event, give or explain a situation or phenomenon that occurs at this time by using scientific procedures to address actual problems. Data taken from the documents related to the research conducted. Data is analyzed and processed by the author in accordance with the purpose of penelitian.Dari results of research conducted on PT.Ultra Jaya Tbk note that the receivables turnover in PT.Ultra Jaya Tbk period 2008-2014 has increased every year. Profitability seen of return on assets in PT.Ultra Jaya Tbk The 2008-2014 period menagalami fluctuations. Where the highest return on assets in 2014 amounted to 0.190930488. While return on assets was lowest for the year 2009 amounted 0.035293347.Dari calculation results are discussed, resulting that the correlation coefficient (r) = 0.67639741 which means there is a strong and positive relationship between the accounts receivable turnover to profitability. Accounts receivable turnover only have influence on profitability amounted to 45.75%, while 54.25% are influenced by other factors not examined in this study. Regression analysis Y = -0,896637606+ 0,09989X. Return on Assets which means there are no company accounts receivable turnover. And if any increase in accounts receivable turnover of one will increase the Return on Assets amounted to 0.09989. Therefore, the Company needs to pay attention to the pengumulan receivable (receivable colection) every month for capital issued by the company is not too long and quickly into cash accounts for the company for the survival of the company. Keywords: Accounts Receivable Turnover on Profitability Ratios