PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN SANG HYANG SERI (PERSERO) WILAYAH II MALANG
This research is a case study on PT Sang Hyang Seri (Persero) Region II Malang with the title "The Influence of Receivable Turnover On Profitability In The Sang Hyang Seri (Persero) Region II Malang. The purpose of this study was to determine the effect significantly between the velocity of receivables against ROI and influence average age of receivables to the ROI on the company Sang Hyang Seri (Persero) Region II Malang. In this study, the authors take two hypotheses, namely alleged receivable turn significantly affect expected ROI and the average age of accounts receivable significantly affect the company's ROI using Simple Regression Analysis. The result using simple regression analysis found a positive correlation variael receivable turnover amounted to 37.8% on ROI, but not significant at the level: 0.05 (0200> 0.05). The value of determination coefficient R Square (R 2) for 0143, which means that 14.3% variable to explain variael receivable turnover dependent (ROI), while 85.7% the dependent variable can be explained by other variael not included in this study. For the second regression equation obtained value of coefficient of determination R Square (R 2) for 0114, which means that 11.4% variable average age of receivables to explain variael dependent (ROI), while 88.6% the dependent variable can be explained by other variael that are not included in this research. By using t-test with the level: 0.05, t values obtained seesar 1746 taels, while the test statistic t obtained seesar 1529 and for the second regression equation obtained t count seesar 1345. Because the value of t <t table then Ho is accepted and Ha is rejected. Therefore, it can be concluded that the independent variable (turnover of receivables and the average age of receivables) are not significantly influence the dependent variable (ROI). Based on the above conclusions, the suggestions can be given to companies in order to streamline the collection of receivables is a timely effort by the administration of collection of accounts receivable, determine the amount of risk that will be received by the company, give cash discount to customers who pay on time, and there should be more statistical tests to find out just how much influence the velocity of accounts receivable and the average age of receivables to a real ROI with the consequence that more data is needed.
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