ANALISIS PENGARUH PIUTANG DAN PERSEDIAAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2012

Analysis The Influence Accounts Receivable and Inventory of the Exchange Earnings at Consumer Goods Manufacturing Industry Listed in Indonesia Stock Exchange Year 2009-2012 Isni Annis Kurniasari, 2014 (xiv + 46 Halaman) Nhiea08.tab@gmail.com The purpose of this research is to determine the effect of the change in receivables and inventories earnings in the consumer goods industry company listed on the Indonesia Stock Exchange (IDX). Source of data using secondary data that the annual financial statements companies listed in Indonesia Stock Exchange (IDX) during the research period of 4 years are 2009, 2010, 2011, and 2012. Sampling method is carried out in this research using purposive sampling method. Analysis using descriptive statistics, testing the quality of the data, the classical assumption test, t test, F test and the coefficient of determination. Based on the survey results revealed that the calculated F value of 4.489 with a significance level of 0.014. Value is compared with the value of F tabel, where the number of independent and dependent variables (k) = 3, and the number of samples (n) = 80. Then acquired df1 = 3 and DF2 = 77 which generates value F table 7.12. Then this indicates that the value of F has a value greater than the value of F table (4.489> 7.12). And with a significance value smaller than 5% significance level α used in this research namely 0.014, meaning that it can be concluded that based on the research hypothesis is rejected and Ha3 HO3 accepted. This means that the independent variables simultaneously Receivable and Inventory no significant effect on the dependent variable income changes. Password :Exchange Earnings, Accounts Receivable, Inventor