This research aims to determine whether there is an influence of receivables turnover on the cash flow and profitability of palm oil companies listed on the IDX for the 2021-2022 period. The data collection technique used in this research was purposeful sampling and a sample size of 42 palm oil companies registered on the IDX for 2021-2022 was obtained. Data analysis used the SPSS version 25 software method. The results of this research show that: (1) Receivables turnover has no effect on cash flow. (2) Receivables turnover has no effect on profitability.
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