Penulis / NIM
MAYANGSARI UMONIA / 931410004
Program Studi
S1 - MANAJEMEN
Pembimbing 1 / NIDN
IMRAN ROSMAN HAMBALI, S.Pd., SE., MSA / 0023087004
Pembimbing 2 / NIDN
YAYU ISYANA D. PONGOLIU, SE., M.Sc / 0004018303
Abstrak
Mayangsari Umonia.931 410 004, 2014. Influence receivable turnover on profitability ( ROA ) in the consumer goods industry sector companies. Thesis the study program Bachelor of Management, Department of Management, Faculty of Economics and Business, University of Gorontalo. dibawah guidance : Mr. Imran R. Hambali,S.Pd.,SE.,MSA and Ms. Yayu Isyana D. Pongoliu,SE.,M.Sc.
The purpose of this study was to examine the effect of receivables turnover on profitability in the consumer goods sector companies. listed on the Indonesia Stock Exchange ( IDX ). This study uses quantitative methods to the study sample, there are 29 companies in the last 5 years period 2008-2012 by using Proposive sampling approach .
The research data was taken from the annual reports and financial statements consumer goods industry sectors that have been listed on the Indonesia Stock Exchange and accessed via www.idx.co.id. The data in this study were analyzed using multiple linear analysis.
The results indicate that the variable has a positive effect on the accounts receivable turnover profitability of companies that use ROA. The high level of accounts receivable turnover will increase the profitability of the Vendor .
Keywords : Piutang turnover and profitability ROA
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