The Effect of Receivable Turnover and Total Asset Turnover on the Profitability of Registered Food and Beverage Companies on the Indonesian Stock Exchange

The purpose of this study was to determine the effect of Receivable Turnover and Total Asset Turnover on Profitability in food and beverage companies listed on the Indonesia Stock Exchange. The population in this study are all food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. The sample used in this study used a purposive sampling technique, totaling 11 companies. The data source uses secondary data obtained bythe documentation method through the website www.idx.co.id. The analysis technique used is multiple linear regression analysis. Statistical test results, namely Receivable Turnover and Total Asset Turnover have a significant effect on Profitability.