PENGARUH LIKUIDITAS, PERPUTARAN PIUTANG, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN MAKANAN DAN MINUMAN

Abstract

This research aims to examine the influence of firm ratios proxied with Current Ratio, Account Receivable Turn Over and Company Size on Probability through annual financial statements prepared by foood and beverage companies which listed in Indonesia Stock Exchange 2012-2016 period. The type of this research based on philosophy of positivism, used to research in certain population or sample, data collection using research instrument, quantitive / statistical data analysis with purpose to test hypothesis which have been applied. Based on its characteristics this research includes comparative causal which means examining causal relationships that are not manipulated or treated (designed and performed) by researchers. The method use for sampling is purposive sampling method, based on predetermined criteria, 12 companies are selected as research samples at food and beverage companies. The analytical method used is multiple linear regression analysis using spss aplication tool version 20. The result showed that receivable turn over significantly negatively to profitability with regression coefficient of -0.009 and level of significanceof 0.001, while variable liquidity and firm size have no significant influence on profitability.
Keywords: liquidity, accounts receivable turnover, company size, and Profitability