PENGARUH PEPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP RENTABILITAS PADA PERUSAHAAN PROCESSED FOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Rentability is the dependent variable in this study, while Receivables Turnover and Inventory Turnover are independent variables. In partial and simultaneous testing, this study aims to determine the effect of Receivable Turnover and Inventory Turnover on Rentability in Processed Food Companies Listed on the IDX for the 2020-2022 Period. The purposive selection technique was used to select samples for this study, resulting in a final sample of 12 companies. The SPSS version 26 analysis tool was used to conduct multiple linear regression and simple regression data analysis for this investigation. The test results revealed that in the partial analysis, Receivables Turnover as variable X1 affects Profitability significantly. In addition, it was also revealed that Inventory Turnover as variable X2 has a significant effect on stock price in a partial context. Overall, in simultaneous testing, Receivables Turnover and Inventory Turnover also play a significant role on Rentability in Processed Food companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022.