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PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN JASA SEKTOR LEMBAGA PEMBIAYAAN YANG TERDAFTAR DI BEI TAHUN 2013-2017

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ABSTRACT “THE IMPACT OF ACCOUNTS RECEIVABLE TURNOVER TOWARDS PROFITABILITY AT FINANCING INSTITUTION COMPANIES LISTED IN BURSA EFEK INDONESIA 2013-2017” Written by: SANNY ADELINA NIM: 1532103 This study aimed to determine the impact of accounts receivable turnover towards profitabity at financing institution companies listed in bursa efek indonesia 2013-2017. The method used in this research was descriptive method. The research variables were Capital Structure and Profitability. The data used were secondary data from the financial statements. The analysis were descriptive statistics, correlation coefficient analysis, significance test, the coefficient determination, and simple regression analysis. The population used in this study is the company financial statements and samples are the companies listed in bursa efek Indonesia in financing institution companies. Based on the results of statistical analysis conducted by the writer, the correlation coefficient of Capital Structure on Profitability there is a low relationship between Capital Structure and Profitability seen from the value (r) = 0.449. significant value of 0.01<0.005 Ho accepted and Ha refused which means that Accounts receivable turnover has a significant impact on Profitability. Based on the statistical analysis it is known coefficient determination that shows R Square = 0.068 which means that the number shows contribution of capital structure factor to profitability of 20.1% while 79.9% influenced by other factors not examined in this study Keywords : Accounts Receivable Turnover, Profitabilit, Return On Assets, Annual Report