PENGARUH PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS

Abstract

This research is meant to test the influence of account receivables turnover, the inventory turnover
and debt to equity ratio to the profitability in the animal feed companies which are listed in Indonesia
Stock Exchange periods in 2010-2014. This research employs comparative causal. The population is 4
animal feed companies which are listed in Indonesia Stock Exchange.
The sample collection has been
done by using saturated sampling technique and 4 companies have been selected as samples. The
analysis technique has been done by using the multiple linear regressions analysis with F test and t
test and classic assumption test. The result of the test shows that account receivables turnover,
inventory turnover, and debt to equity ratio variables have significant influence to the animal feed
companies.
The result of the research simultaneously shows that the accounts receivable turnover,
inventory turnover, and debt to equity ratio variables have significant influence to the profitability.
Meanwhile, partially shows that the accounts receivable turnover, inventory turnover, and debt to
equity ratio have significant influence to the profitability. It has been found from the result of partial
determination coefficient that account receivables turnover variable has the dominant influence to the
profitability in the animal feed companies.

Keywords: Accounts Receivable Turnover, Inventory Turnover, Debt to Equity ratio, Profitability.