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PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PT. ULTRAJAYA MILK INDUSTRY & TRADING COMPANY, TBK

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ABSTRACT TURNOVER EFFECT DUE TO PROFITABILITY PT. ULTRAJAYA MILK INDUSTRY & TRADING COMPANY, TBK By: Frendy Dwiky Siagian This study, entitled "Effect of Receivables Turnover On Profitability Pt. Ultrajaya Milk Industry & Trading Company, Tbk ". This study aimed to determine the receivables turnover and profitability and also determined the effect on the profitability of accounts receivable turnover PT. Ultrajaya Milk Industry & Trading Company, Tbk. This research was conducted by using descriptive method, ie by analyzing the data obtained from the results of the research, then be compared with the theories that had been used, and in the end the conclusion of this study Cosmos. Based on the results of the correlation coefficient indicated that the Receivables turnover had a relatively moderate relationship to profitability with r = 0.431. Results of linear regression shown that the Receivables Turnover had a positive effect on the profitability of the linear regression equation Y = -0.494 + 0,057X. The coefficient of determination shown that the contribution of variable X (Accounts Receivable Turnover) to variable Y (Profitability) was 18.6% and the remaining 81.4% was influenced by other factors. The results of the t-test significance of 0.827 was smaller than t table of 2.353 (0.827 <2.353) so that Ho was accepted. This means that the Receivables turnover had no significant effect on profitability. Keywords: Receivable, Profitability