PENGARUH STRUKTUR HUTANG, PERPUTARAN PIUTANG, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS

Abstract

This research aims to examine the influence of the debt structure, receivable turnover and the firm size on profitability of pulp and paper companies which is listed in the Indonesia Stock Exchange.The population in this research are pulp and paper companies which is listed in Indonesia Stock Exchange (BEI) during the year of 2011-2016, amounting to 9 companies. Sampling technique used is purposive sampling based on predetermined criteria, so obtained of 3 pulp and paper companies. The data used are secondary data sourced from the financial statements of pulp and paper companies which is listed on the Indonesia Stock Exchange. Data analysis technique that been used in this research is multiple linear regression which is used to test the influence of debt structure, receivable turnover and firm size to profitability. And processed with using SPSS 20 software tool. Based on the results of hypothesis testing (t test) the results showed that the structure of debt has no influence on profitability. While receivable turnover negatively influenced the profitability and firm size influenced the profitability.
Keywords: debt structure, receivable turnover, firm size, profitability