Pratiwi, Melda Febi Jeri (2023) Analisis pengaruh Receivable Turnover (RTO) dan Inventory Turnover Ratio (ITR) terhadap profitabilitas pada perusahaan manufaktur sub sector makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Diploma thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.

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Abstract

Profitability is an important measure of a company's business success. The profits generated must be sufficient to finance the company's operations, pay debts, and distribute profits to those who own company shares. This study aims to analyze the effect of Receivable Turnover (RTO) and Inventory Turnover (ITR) on Profitability (ROA) in manufacturing companies in the 2018-2022 period. The data collection technique in this study uses quantitative methods by taking the financial statements of 6 companies that have the largest sales turnover in the food and beverage manufacturing industry sector on the Indonesia Stock Exchange (IDX) website. Analysis of the influence of the independent variables RTO and ITR on the dependent variable ROA, using the SPSS version 25 program using multiple linear regression methods. The results showed that the RTO t-test of 2.784> t-count 2.052 and a significant value of 0.01 <0.05 on ROA, which means that it has a positive and significant effect on ROA. This shows that efficiency in managing accounts receivable can make a positive contribution to the company's profitability. Meanwhile, ITR with a t-test of -1.056 < t-count 2.052 and a significance value of 0.3> 0.05 which means it does not have a significant effect on ROA. This shows that inventory management does not directly affect the level of company profitability. However, simultaneously Receivable Turnover and Inventory Turnover have an influence where the Fcount value is 4.061> Ftable 3.34 with a significance level of 0.029 <0.05.

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