ANALISIS PENGARUH PERPUTARAN PIUTANG TERHADAP RETURN ON INVESTMENT PADA PT GOODYEAR INDONESIA, Tbk.

Abstract

PT Goodyear Indonesia, Tbk. is a company engaged in the production of the tire industry. The
purpose of research is to find out how the development of accounts receivable turnover, how
to accounts receivable turnover influence to the Return On Investment on the PT Goodyear
Indonesia, Tbk. The form of this research is a descriptive method, data collection techniques
are secondary data obtained through documents and data analysis tools in the form of
descriptive analysis and statistical analysis. Accounts receivable turnover of this company
from 2010 to 2013 always increase and in 2014 has decreased. Advice to companies to
address the decline in accounts receivable turnover, this is due to in collection of accounts
receivable in 2014 is not smooth so that the company is expected to provide a special
discount to its customers that pay off debts more quickly.