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ANALISIS PENGARUH AVERAGE DAY’S INVENTORY, AVERAGE COLLECTION PERIOD, AVERAGE PAYMENT PERIOD, DEBT TO EQUITY RATIO, CURENT RATIO, SIZE, DAN GROWTH TERHADAP PROFITABILITAS PERUSAHAAN

*Cynthia Rahma Fatiha  -  Jurusan Manajemen Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Irene Rini Demi Pangestuti  -  Jurusan Manajemen Fakultas Ekonomika dan Bisnis Universitas Diponegoro

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Abstract

The purpose of this study is to identify and analyze the factors that affect to return on assets (ROA) at manufacturing companies in 2010-2013. ROA is a dependent variable in this study, as an indicator of profitability. There are seven independent variables used, the average day's inventory, average collection period, average payment period, debt-to-equity ratio, current ratio, size, and growth.

               Sampling techniques is purposive sampling with certain criteria, ie companies listed on the Stock Exchange 2010-2013 period, so there are seventy-six datas as sample of one hundred fifty two manufacturing companies in Indonesia during the period 2010-2013. The data is processed by using a multiple linear regression equation with odinary least squares method using the SPSS program.

            The result showed that there is a negative and significant correlation between the average day’s inventory, average collection period, and debt to equity ratio to the ROA, while there is a positive and significant relationship between the Size to the ROA.
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Keywords: ROA, Average Day’s Inventory, Average Collection period, Average Payment Period, Debt to Equity Ratio, Current Ratio, Size, Growth

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