PENGARUH PERPUTARAN PIUTANG, PERPUTARAN  KAS DAN PERPUTARAN PERSEDIAAN TERHADAP  PROFITABILITAS PT. ULTRAJAYA MILK INDUSTRY &  TRADING COMPANY, TBK.

Authors

This research has a purpose to know the effect of receivable turn over to PT. Ultrajaya Milk Industry

& Trading Company Tbk, to know the effect of cash rotation terhadap profitabilitas at PT. Ultrajaya

Milk Industry & Trading Company Tbk, to determine the effect of inventory turnover dihadap

profitabilitas on PT. Ultrajaya Milk Industry & Trading Company Tbk, and to know the effect of

receivable turnover, cash turnover, and inventory turnover on profitability at PT. Ultra triumph Milk

Industry & Trading Company Tbk. This research method uses descriptive quantitative descriptive

design. The samples were done with method of sampling sampling. Population used adalah laporan ke

of PT. Ultrajaya Milk Industry & Trading Company Tbk.Sampel 2008 - 2014 Data analysis methods

used simple linear regression analysis, multiple linear regression analysis, classical assumption test

which includes normality test, multi-collinierity test, heterocentasticity test, and correlation test.

Significant tests include test statistic and test, as well as correlation coefficient, and coefficient of

determination.Based on the results of simple regression analysis obtained regression equations

receivable turnover is Y = 39.366 + (-2.995) X. Then obtained the value of R square of 0.721 So the

contribution of the variable (Receivable Turnover, Cash Turnover and Inventory Turnover) is 72.1%

while the rest of 27.9% influenced by other factors no texamined.

Keywords: Receivable Turnover, Cash Turnover, Inventory Turnover, Profitability (ROI)