The Effect of Accounts Receivable Turnover on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015–2020 Period

DOI

10.2991/978-94-6463-068-8_9How to use a DOI?

Keywords

Accounts Receivable Turnover and Profitability (ROA); Profitability; Indonesia Stock Exchange (IDX)

Abstract

The effect of receivables turnover on the profitability of Indonesia Stock Exchange-listed manufacturing enterprises This research aims to establish, between 2015 and 2020, how turnover of receivables affects the profitability of Indonesian manufacturing enterprises listed on the Indonesia Stock Exchange. This quantitative research for the years 2015 through 2020 used financial statements from manufacturing companies listed on the Indonesia Stock Exchange as secondary data. In a six-year period, 42 samples of enterprises were gathered for 252 observations via the use of systematic sampling (2015–2020). As the first step in the technical analysis of the used data, descriptive statistics, conventional assumption testing, multiple regression analysis, and hypothesis testing are performed using SPSS version 22. The partial turnover of receivables has a positive and statistically significant effect, as its significance value is smaller than a = 0.05, making it statistically significant.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Arlis Dewi Kuraesin
AU  - Oktaviana Santuri
AU  - Rita Yuni Mahyuni
PY  - 2022
DA  - 2022/12/16
TI  - The Effect of Accounts Receivable Turnover on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015–2020 Period
BT  - Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022)
PB  - Atlantis Press
SP  - 112
EP  - 118
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-068-8_9
DO  - 10.2991/978-94-6463-068-8_9
ID  - Kuraesin2022
ER  -