PENGARUH PERPUTARAN PIUTANG, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS

SURATMININGSIH (Magister Akuntansi Universitas Pancasila Jakarta)

Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis
Vol. 16 No. 1 (2018): Februari 2018

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.