<![CDATA[This study aims to analyze empirically the influence of account receivable turn over, current ratio, debt to equity ratio and size to net profit margin. Population in this study are companies in the food and beverage listed in the Indoensia stock exchange 2009-2015. The collecting 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 multiple linear regression with SPSS 17.0. The result show that simultaneously account receivable turn over, current ratio, debt to equity ratio and size the affect to net profit margin, whereas partially only current ratio has an affect on debt to equity ratio. Keywords: Account Receivable Turn Over, Current Ratio, Debt to Equity Ratio, Size, Net Profit Margin]]>
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