PENGARUH QUICK RATIO,RASIO HUTANG DAN PERPUTARAN PIUTANG TERHADAP PORFITABILITAS (ROA) PADA TRADE COMPANY YANG TERCATAT DI BEI TAHUN 2015-2019

ANDY TANNADI (2021) PENGARUH QUICK RATIO,RASIO HUTANG DAN PERPUTARAN PIUTANG TERHADAP PORFITABILITAS (ROA) PADA TRADE COMPANY YANG TERCATAT DI BEI TAHUN 2015-2019 , SKRIPSI, UNIVERSITAS PRIMA INDONESIA

ABSTRAK

ABSTRACT Thei purposei ofi thisis tudy was to test whether thei Quicki iRatio, idebti ratioi andi accounts receivable turnover had an effecti oni profitabilityi (ROA) of the Trade Companies listed on the Indonesia Stock Exchange in 2015-2019 using the t test and F test. This study used ai ideductive, iquantitative iand idescriptive iapproach. The number of Trade Companies listed on the IDX is 65 companies and the sample that meets the criteria according to purposive sampling is 22 companies. The data processing technique used is multiple linear regression analysis. Thei resultsi ofi thisi studyi indicatei thati partiallyi Quick Ratioi hasi noi effecti oni ROA, the debt ratio (DER) has a negative effect on ROA andi accountsireceivablei turnoverihasi aipositiveieffectioniROA. Simultaneous research results show that Quick Ratio, DER andi accountsireceivablei turnoveri havei aisignificanti effecti oniROA. The result of the determination coefficient test in the Adjusted R Square column shows the number 0.178, which means that 17.8% of the variation in profitability (ROA) can be explained by independent variables, the remaining 82.2% isi influencedi byi otheri factorsisuchi asi cashi turnover, currentiratioi andiworkingi capitali turnover.

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