PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP LABA BERSIH PT UNILEVER INDONESIA, Tbk

Abstract

This study aims to determine whether the accounts receivable turnover (X1) and inventoryturnover (X2), both partially and simultaneously influential significant impact on net income ofPT Unilever Indonesia Tbk registered at Indonesia Stock Exchange (IDX). The data analysismethod used is test classical assumptions, multiple linear regression analysis and hypothesistesting. Data used in this study is secondary data, by collectingPT Unilever Indonesia Tbk's quarterly financial statements in the form of balance sheetsand reports profit and loss in 2010 until 2017 which are listed on the Stock Exchange Indonesia.The sample used in this study is the financial statements The quarter is a yearly balance sheet andincome statement of PT Unilever Indonesia Tbk 2010 to 2017.F test results, obtained an F value of 140.7010 with a significant level 0,000 means thatsimultaneously (receivable) accounts receivable turnover and Inventory turnover has a significanteffect on net income. T test results partially shows the level of significance obtained from thevariable free namely accounts receivable turnover of 0.0052 and inventory turnover of 0.0000.This shows the accounts receivable turnover and inventory turnover significant effect on netincome.Based on the results of the study, the researchers suggest for investors should pay attentionto the value of accounts receivable turnover and inventory turnover before making a decision toinvest, and the company should pay attention to the management of accounts receivable andsupplies with due regard accounts receivable turnover and inventory turnover to be moreeffective and efficient so that it can achieve maximum profit. For future researchers, you shouldadd or multiply independent variables that are still based on financial statements other than thoseused in this study regularly based on previous studies.Keywords: Receivables Turnover, Inventory Turnover and Net Profit