PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS

RR. Prima Dita Hapsari (STIE BISMA LEPISI, Tangerang)
Nurlaelah Nurlaelah (STIE La Tansa Mashiro, Rangkasbitung)

Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Vol 7, No 2 (2019)

The purpose of this study was to determine the effect of the Accounts Receivable Turnover (X1), Inventory Turnover (X2), partially and jointly on the Profitability of Property Companies listed on the Indonesia Stock Exchange.The type of data used in this study uses quantitative secondary data. Secondary data in this study were obtained from the Annual Report and financial statements of property companies on the IDX. For regression tests the researchers used statistical analysis with the SPSS 24 for windows program.From the research results it is known that the multiple linear regression equation Y = 3,970 + 1,715 Receivable Turnover + 1,799 Inventory Turnover + ε. Partially Accounts Receivable Turnover (X1) and Inventory Turnover (X2) variables have a significant effect on profitability. And jointly significant effect on profitability.