CD Skripsi
Pengaruh Piutang dan Persediaan terhadap profitablitas pada Perusahaan Manufaktur yangTerdaftar di Bursa Efek Indonesia
College Student of Business Administration Faculty of Social Studies, University of Riau
2Lecturer of Business Administration Faculty of Social Studies Program, University of Riau
This study aims to determine the Effect of Account Receivable and Inventory Against Profitability on Manufacturing Company Listed in Indonesia Stock Exchange. Independent variables using accounts receivables and inventory, while the dependent variable using financial ratios profitability of the Net Profit Margin (NPM). The method used to observe the effect of account receivable and inventory against profitability is by using multiple linear regression.
Data used in this research is secondary data, financial reports (annual report). As for the data manufacturing company listed on the IDX for 6 years from 2009 to 2014. Sampling was done by purposive sampling, as for the sample is 7 manufacturing company sectore food and drink. Analysis data using multiple linear regression analysis with SPSS 17.
The results of this research simultaneously (f test) showed a significant effect of the account receibable and inventory variables againts profitability on manufacturing company listed in the Indonesia Stock Exchange (IDX).
Keywords: Accounts Receivables, Inventory, Profitability, Net Profit Margin.
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