CD-ROM
Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Return On Asset pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2016-2019 (CD + Cetak)
The purpose of this research is to determine: (1) The effect of the receivable turnover variable on Return On Asset in the food and beverage sub-sector manufacturing companies listed on the IDX for the 2016-2019 period, (2) The effect of the receivable turnover variable on Return On assets in the food and beverage sub-sector manufacturing companies. drinks listed on the IDX for the 2016-2019 period, (3) The influence of the variables of accounts receivable turnover and inventory turnover on the return on assets of the food and beverage sub-sector manufacturing companies listed on the IDX for the 2016-2019 period.
This research is categorized as quantitative research, where the research instrument is in the form of recorded financial statements. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sampling technique used was purposive sampling technique and there were 11 companies that met the sampling criteria by presenting complete financial reports on the Indonesia Stock Exchange in 2016-2019. The analysis technique used is multiple linear regression using IBM SSPS Statistic 25.
The results of this study indicate that partially, accounts receivable turnover has a positive and significant effect on Return On Asset (ROA) while inventory turnover has a positive effect on profitability and simultaneously, accounts receivable turnover and inventory turnover have no significant effect on Return On Assets (ROA).
Key words: Accounts receivable turnover, inventory turnover and Return On Assets (ROA)
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