PENGARUH UKURAN PERUSAHAAN, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP TINGKAT PENGEMBALIAN INVESTASI

Abstract

Companies are encouraged to do some investment efficiently in order to develop its business. Moreover, investment
aims to earn huge profit later ini the future. Therefore, the return on investment can be used to have optimal
investment. This research aimed to analyze and examine the effect of firm size, receiveable account turnover, and
supply turnover on level of investment return of Property and Real Estate companies which were listed on Indonesia
Stock Exchange. The research was quantitative. Furthermore, the data collection technique used purposive sampling.
In line with, there were 81 samples from 27 Property and Real Estate which were listed on Indonesia Stock Excange
during 2016-2018. Meanwhile, the instrument in data collection technique used documentation. Additionally, the
data were secondary which taken from official website Indonesia Stock Exchange. In addition, the data analysis
technique used descriptive statistic, classical assumption test, multiple linear regression and hypothesis test with
SPSS. The research result concluded receivables account turnover had positive effect on level of investment return.
On the other hand, firm size and supply turnover did not affect level of investment return.
Keywords: level of investment return, firm size, receivables account turnover, supply turnover.