Pengaruh Hutang, Piutang dan Persediaan Terhadap Laba Usaha PT. Unilever Indonesia, Tbk

Abstract

This study aims to analyze the effect of accounts payable, accounts receivable and inventoryon operating income of PT Unilever Indonesia Tbk. The data used in this study is secondary dataobtained from the financial statements of PT Unilever Indonesia Tbk for 9 (nine) years, namelythe period 2011-2019 with quarterly financial statements. The data processing method usesmultiple linear regression analysis using the Eviews data processing program version 9.The results show that simultaneously it is known that debt, accounts receivable andinventory have a significant effect on the operating profit of PT Unilever Indonesia with acoefficient of determination (R2) of 92.49%. Research conducted partially also shows that debthas a positive and significant effect on operating income, accounts receivable partially has apositive and significant effect on operating income, and inventories also have a positive andsignificant effect on operating income.Keywords: Accounts Payable, Accounts Receivable, Business Profit