ANALISIS PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN DAN PENGARUHNYA TERHADAP PROFITABILITAS PADA PT. CENTRINDO BATAM

Abstract

Accounts receivable and inventory is one element of bias kontiyu assets are transformed into cash. receivable turnover and inventory turnover is essential in improving the company's profitability this .penelitian using descriptive methods and methods verifikatif.hasil study concluded that the turnover of accounts receivable and Inventory Turnover no significant effect on profitability. While the more dominant. There are two independent variables were examined in this study: Accounts Receivable Turnover, Inventory Turnover, while profitability as the dependent variable. Results showed the magnitude of the predictive capacity of two independent variables Prtputaran Receivable, Inventory Turnover on Profitability is at 21.7%, while 78.3% is explained by other variables not included in this research model. The results achieved indicate that the Accounts Receivable and Inventory Turnover Turnover as partially and simultaneously affect profitability. Conclusion that Persediaana Turnover Receivable Turnover and simultaneously affect profitability.