PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON ASSETS (ROA) PADA INDUSTRI KABEL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Roby Yudho Wibowo, Devi Nurmalasari

Abstract


This study aimed to determine receivables turnover and inventory turnover may affect the return on assets (ROA) in the cable industry listed in Indonesia Stock Exchange (BEI). The method used in this research is quantitative research methods to study research correlation. The population is the entire cable companies listed on the Indonesian Stock Exchange (BEI). The sampling method is purposive sampling. The collection of data obtained through library and documentation. Data analysis technique used is the classical assumption test consisting of (Normality Test, Test multicoloniarity, autocorrelation test, Test Heteroskedasititas) and Simultaneous Correlation Test, Test Coefficient of Determination, Multiple Linear Regression Analysis, t Test, and Test F.

            The results of the output of SPSS version 20 indicates that the correlation value is obtained for 0.554 shows the relationship of closeness of being with the acquisition of determination coefficient of 34.6% and is therefore known as return on assets (ROA) was influenced by 34.6% and the remaining 65.4% influenced by other variables. The results of multiple linear regression analysis states Y = -2.421+ 0,770X1 + 0,401X2 means that each additional value of the accounts receivable turnover can increase the return on assets (ROA) of 0.770% and each additional value inventory turnover can increase the Return On Assets amounted to 0.401. According to the t test results obtained by the accounts receivable turnover tcount 1.508 <1.701 ttable it can be concluded H0 accepted, which means there is no significant effect between the accounts receivable turnover of the return on assets (ROA). According to the t test results of inventory turnover is thitung 2.333> 1.701 ttabel it can be concluded H0 is rejected, which means a significant difference between the inventory turnover of the return on assets (ROA). Test results show that the F Fhitung 5.963> 3.35 Ftabel it can be concluded H0 is rejected, which means a significant difference between the turnover of accounts receivable and inventory turnover of the return on assets (ROA).

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