The purpose of this study is to find out how big the influence of receivable
turnover rate and profitability level limited by ROA to the amount of the rest of the
business results produced KPRI Kompak Purworejo. The data used is secondary
data derived from KPRI KOMPAK financial statements in the period 2011 to 2016
obtained by researching directly. Data analysis techniques in this study using
multiple regression analysis, t test, F test and the coefficient of determination and
use the computer application tools Statistical Package for the Social Sciences
(SPSS) version 16.0.
The result of analysis based on calculation using multiple regression test
obtained equation as follows: Y = -0,957 + 0,256 X1 – 20,313 X2. The magnitude
of the coefficient of determination -0.175 or equal denagn -17%. Partially there is
no significant influence between the level of receivables and profitability of the
level of SHU.Secara simultant turnover rate and profitability level does not
significantly affect the level of SHU.In the study, obtained a decrease SHU
resulting in minus data that is on the factor level SHU on 2015.
Keyword: Accounts Receivable Turnover, Profitability, Operating Results