ANALISIS PENGARUH MANAJEMEN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI PERIODE TAHUN 2010-2015

ABSTRACT

This study aims to analyze the effect of receivable management on profitability in telecommunication companies in Indonesia Stock Exchange period 2010-2015. The independent variables used in this research are Receivable Turn Over (RTO) and Average Collection Period (ACP). While the dependent variable is Net Profit Margin (NPM). The sample in this study consists of 4 telecommunication companies in Indonesia Stock Exchange (BEI) in the period 2010-2015 study selected based on certain criteria by using purposive sampling method.
Data analysis used in this research is multiple linear regression analysis that is with Test t and Test f processed with SPSS. From the multiple regression model used in this research, the partial test result (t test) shows that ACP variable has significant effect to NPM, while the RTO has no significant effect on NPM. While simultaneously (f test) shows that RTO and ACP together effect on NPM in telecommunication company in Indonesia Stock Exchange period 2010-2015.

Keyword: Net Profit Margin, Receivable Turn Over, Average Collection Period