PENGARUH PERPUTARAN PIUTANG, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS
Abstract
This study aims to analyze empirically the influence of account receivable turn over, current
ratio, debt to equity ratio and size to net profit margin. Population in this study are
companies in the food and beverage listed in the Indoensia stock exchange 2009-2015. The
collecting data using purposive sampling and obtained 9 companies that meet the criteria.
This study uses secondary data from www.idx.co.id which can be analyzed with multiple
linear regression with SPSS 17.0. The result show that simultaneously account receivable
turn over, current ratio, debt to equity ratio and size the affect to net profit margin, whereas
partially only current ratio has an affect on debt to equity ratio.
Keywords: Account Receivable Turn Over, Current Ratio, Debt to Equity Ratio, Size, Net
Profit Margin
ratio, debt to equity ratio and size to net profit margin. Population in this study are
companies in the food and beverage listed in the Indoensia stock exchange 2009-2015. The
collecting data using purposive sampling and obtained 9 companies that meet the criteria.
This study uses secondary data from www.idx.co.id which can be analyzed with multiple
linear regression with SPSS 17.0. The result show that simultaneously account receivable
turn over, current ratio, debt to equity ratio and size the affect to net profit margin, whereas
partially only current ratio has an affect on debt to equity ratio.
Keywords: Account Receivable Turn Over, Current Ratio, Debt to Equity Ratio, Size, Net
Profit Margin
Full Text:
PDFDOI: http://dx.doi.org/10.51881/jam.v16i1.104
Refbacks
- There are currently no refbacks.