Analisis Perputaran Piutang Usaha Terhadap Tingkat Likuiditas dan Profitabilitas Pada PT Astra Otoparts Tbk di Bursa Efek Indonesia

Abstract

This study aims to determine how big the turnaround is towards the level of liquidity and profitability at PT. Astra Otoparts Tbk. The approach taken in this study is the analysis of quantitative data using simple linear regression correlation analysis. Based on data analysis, it can be concluded that the magnitude of the correlation between the accounts receivable turnover variable and the level of liquidity is the correlation r = 0.96, this means that there is a very strong and positive relationship between the accounts receivable turnover and the liquidity level. a very strong influence on liquidity of 96% and the remaining 4% is influenced by other factors not formulated in this study. While the accounts receivable turnover with profitability level obtained a correlation value r = 0.85, this means that there is a positive and very strong relationship between accounts receivable turnover with the company's profitability of 85% and the remaining 15% is influenced by other factors not formulated in this study. From analysis Simple regression obtained by the equation Y =-1.48 + 2.87x. From this equation means that there is a positive influence between the two variables, meaning that if the accounts receivable turnover increases by one unit, the liquidity of the company will decrease by the value of b yait 2.87. simple regression analysis obtained by the equation Y =-40.22 + 44.5x. From this equation, it means that there is a positive influence between the two variables, meaning if the accounts receivable turnover increases by one unit then the profitability of the company will decrease by the value of b = 44.5.