Pengaruh Perputaran Piutang terhadap Profitabilitas pada Perusahaan Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia periode 2016 - 2020

Abstract

This study aims to determine and analyze the effect of accounts receivable turnover on profitability as measured using Return On Assets (ROA) in Coal Mining Companies listed on the Indonesia Stock Exchange for the period 2016 - 2020.

The research method used is a quantitative method. The data collection techniques used are literature study and documentation. The population in this study are 25 Coal Mining Companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling in order to obtain a sample of 6 companies. The analytical tool used in this research is Simple Linear Regression and tested by t-test and R2 determination test.

The test results show that Accounts Receivable Turnover has a positive and significant effect on profitability as measured using Return On Assets (ROA). Coal mining companies listed on the Indonesia Stock Exchange (IDX) need to improve the effectiveness and efficiency of receivables through accounts receivable turnover by increasing sales so that the consistency of receivables through receivables turnover remains good and will affect company profits and affect profitability