Abstract

The purpose of this study is to determine the positive and significant
influence between cash flow turnover and receivables to profitability. This study
uses data analysis methods, multiple regression, coefficient of determination t test
and F test.
Based on the research that the authors do with the calculation using SPSS
progam known research results obtained from the value of multiple correlation
relationship between cash flow turnover and receivables to profitability of 0.914
and 0.919, which means the relationship of each variable is very strong. While the
result of multiple regression analysis yields the equation Y = -0,064 + 0,006 X1 +
0,024 X2. Based on the calculation of coefficient of determination obtained the
result that the effect of cash turnover and receivables to profitability of 87.8%. Test
t, generated value of t arithmetic for cash and receivable turnover respectively of
1.755 and 1.833 where t arithmetic between cash flow turnover and receivables to the level of profitability. Based on
calculation result for f obtained f count equal to 15,375 while f table equal to
19,00. Therefore f arithmetic there is no positive and significant influence between cash turnover and
receivables to profitability.
Keyword: cash flow turnover, accounts receivable, profitability