PENGARUH PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN DAN PERPUTARAN TOTAL AKTIVA TERHADAP PROFITABILITAS PADA PERUSAHAAN OTOMOTIF DAN KOMPONENNYA YANG TERDAFTAR DI BEI PERIODE 2010-2014

Effect of Account Receivable Turnover, Inventory Turnover and Total Asset Turnover on Corporate Profitability Automotive and Allied product Industries listed on Indonesian Stock Exchange year 2010-2014. Yunie, 2015 (xv+57 pages) Yunie.almuhsinin@yahoo.com The Purpose of this research is to determine whether the receivables turnover, inventory turnover and total asset turnover is having an effect partially and simultaneously to profitability. This research was conducted at the automotive and component companies listed in Indonesia Stock Exchange in 2010-2014. The sampling done by using purposive sampling of 12 companies the automotive and its components are listed on the Stock Exchange. The type of data is secondary data, which is the company's financial statements for 2010-2014. Data obtained from the official website of Indonesia Stock Exchange, which is www.idx.co.id. The data has been collected, analyzed with the analysis data method that performed to the classical assumption test before the hypothesis test. Hypothesis test in this research using multiple linear regression with t test and F test at 5% significance level (0.05). The result of the hypothesis test showed that in partial inventory turnover and asset turnover total effect on profitability, while inventory turnover variable did not affect the profitability. Simultaneously, the variable of receivable turnover, inventory turnover and asset turnover total effected on profitability. Where 21.8% of the variation can be explained by the third of the independent variables, while the rest of 78.2% was explained by the variation or other factors not included in the regression mode