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PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2011-2018

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ABSTRACT THE EFFECT OF ACCOUNTS RECEIVABLE TURNOVER AND INVENTORY TURNOVER ON PROFITABILITY ON THE FOOD AND BEVERAGES SUBSECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE IN 2016-2018 Yohanes Sumurung NIM: 1632188 The purpose of this research is to know and analyze the effect of Accounts Receivable Turnover and Inventory Turnover on Profitability. This research used descriptive method with quantitative approach. The analytical method used in processing statistical data analysis are coefficient of correlation analysis, coefficient of determination analysis, regression analysis, hypothesis test, and significant test. This research was conducted in Manufactured Companies Subsector Food and Beverages Companies listed on the Indonesia Stock Exchange for the period of 2016-2018 and the sample of selection procedure uses purposive sampling with the number of sample obtained is 14 companies with the research period of 3 years.The result of this studies indicate that Accounts Receivalbe Turnover has a significant effect on Profitability with a significant value of 0,014 less than the specified significance level (0.014 < 0.05). The following studies indicate that Inventory Turnover does not have a significant effect on Profitability because the significant probability value of 0.247 is greater than the specified level of significance (0.247 > 0.05). The result of this study also indicate that Account Receivable Turnover and Inventory Turnover on Profitability have a calculated F value of 7.317 > F Table 3.24 which means that there is a significant influence in this study. Keywords: Accounts Receivable Turnover, Inventory Turnover, Profitability, and Indonesia Stock Exchance