PENGARUH PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN JASA SEKTOR PERDAGANAN ECERAN YANG TERDAFTAR DI BEI

MATTALATTA, ANDI ILMI PENGARUH PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN JASA SEKTOR PERDAGANAN ECERAN YANG TERDAFTAR DI BEI. PENGARUH PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN JASA SEKTOR PERDAGANAN ECERAN YANG TERDAFTAR DI BEI. (Submitted)

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Abstract

Abstract : This study aims to examine the effect of inventory turnover and accounts receivable turnover on profitability in retail trade service companies listed in Bei. Inventory turnover using cost of goods sold indicator, accounts receivable turnover with sales indicator. With profitability with the Return On Asset (Roa) indicator. The population in this study were 25 service companies engaged in the retail trade sector on the Indonesia Stock Exchange for the period 2016-2019. The sampling technique used purposive sampling technique with a sampling method based on certain criteria and obtained 9 samples. The data analysis method used is multiple linear regression. The results of the parisal test (t) show that the inventory turnover variable has no significant effect on profitability, receivables turnover has a significant effect on profitability. Then the test results (f) simultaneously show that inventory turnover and accounts receivable turnover have a significant effect on profitability. Keywords: Inventory Turnover, Accounts Receivable Turnover, Profitability

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