Pengaruh Receivable Turnover dan Inventory Turnover terhadap Return On Asset (Studi Kasus pada Perusahaan Dagang Ryan Jaya Kabupaten Bandung Periode 2011-2015)

Abstract

Abstract. This study aims to determine the influence of receivable turnover and inventory turnover towards return on asset. The population on this study are every annual report which published by the company. The Method of sampling selection is purposive sampling method, based on certain criteria of sampling method then the number of selected sample are 36 annual reports. Data which used on this research are secondary data obtained by studying every company’s annual reports, and the result of interviewed the owner also the manager. The trial hypothesis of this study is used by regression analytical technique with IBM software tools Statistical Product and Service Solutions ( SPSS ) version 20.The results displayed that receivable turnover and inventory turnover simultaneously has no significant influence towards return on asset of the company. Based on partial hypothesis trial could be determinable that receivable turnover and inventory turnover does not significantly influence return on asset of the company. The value of determination coefficient on the regression model are estimated at 0,039 or 3.9%. It means receivable turnover and inventory turnover only given an impact about 3.9% towards return on asset of the company, meanwhile the remaining 96.1% are the influence of other factors which beyond this study.

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh receivable turnover dan inventory turnover terhadap return on asset. Populasi dalam penelitian ini adalah seluruh data laporan keuangan perusahaan dagang Ryan Jaya. Metode penentuan sampel dilakukan dengan metode purposive sampling, berdasarkan kriteria pengambilan sampel yang dilakukan maka jumlah sampel yang terpilih sebanyak 36 laporan keuangan. Data penelitian yang digunakan merupakan data sekunder yang diperoleh dengan cara mempelajari laporan keuangan perusahaan dagang Ryan Jaya tahun 2011-2015 serta penelititan lapangan berupa wawancara kepada pemilik dan manajer perusahaan dagang Ryan Jaya. Pengujian hipotesis penelitian yang digunakan adalah teknik analisis berganda, dengan alat bantu software IBM Statistical Product and Service Solutions (SPSS) versi 20.Hasil penelitian menunjukan bahwa receivable turnover dan inventory turnover secara simultan tidak berpengaruh signifikan terhadap return on asset pada perusahaan dagang Ryan Jaya. Berdasarkan uji hipotesis secara parsial dapat ditentukan bahwa receivable turnover dan inventory turnover secara simultan tidak berpengaruh signifikan terhadap return on asset. Nilai koefisien determinasi dalam model regresi ini adalah sebesar 0,039 atau 3,9%. Artinya receivable turnover dan inventory turnover hanya memberikan pengaruh sebesar 3,9% terhadap return on asset, sedangkan sisanya yaitu 96,1% merupakan pengaruh faktor lain yang tidak diteliti.