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All Journal Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis
SURATMININGSIH
Magister Akuntansi Universitas Pancasila Jakarta
Economics, Econometrics & Finance Education

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PENGARUH PERPUTARAN PIUTANG, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS SURATMININGSIH
AKADEMIKA Vol. 16 No. 1 (2018): Februari 2018
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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Abstract

This study aims to analyze empirically the influence of account receivable turn over, currentratio, debt to equity ratio and size to net profit margin. Population in this study arecompanies in the food and beverage listed in the Indoensia stock exchange 2009-2015. Thecollecting data using purposive sampling and obtained 9 companies that meet the criteria.This study uses secondary data from www.idx.co.id which can be analyzed with multiplelinear regression with SPSS 17.0. The result show that simultaneously account receivableturn over, current ratio, debt to equity ratio and size the affect to net profit margin, whereaspartially only current ratio has an affect on debt to equity ratio.
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