ANALISIS PENGARUH RECEIVABLE TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS DI PT. TELKOM INDONESIA (PERSERO) TBK

Glorya, Ester (2025) ANALISIS PENGARUH RECEIVABLE TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS DI PT. TELKOM INDONESIA (PERSERO) TBK. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh Receivable Turnover dan Debt to Equity Ratio terhadap Return on Assets pada PT Telkom Indonesia (Persero) Tbk selama periode 2016 hingga 2024. ROA digunakan sebagai indikator utama dalam mengukur tingkat profitabilitas perusahaan mencerminkan efektivitas pengguunaan aset dalam menghasilkan keuntungan. Variabel independen yang diteliti mencakup perputaran piutang sebagai cerminan efisiensi pengelolaan tagihan, serta DER sebagai representasi struktur pembiayaan perusahaan. Pendekatan penelitian menggunakan kuantitatif melalui analisis regresi linear berganda. Data yang dianalisis berasal dari laporan keuangan triwulanan perusahaan yang sudah diaudit lalu dipublikasikan secara resmi. Hasil penelitian menunjukkan bahwa baik secara parsial ataupun simultan, rasio perputaran piutang dan DER berpengaruh positif dan signifikan terhadap ROA. Nilai koefisien determinasi (R2) yang didapati senilai 87,6% mencerminkan bahwa kedua variabel bebas tersebut mampu menjelaskan perubahan variabel dependen sebesar 87,6%. Temuan ini mengindikasikan bahwa pengelolaan piutang yang efektif serta struktur modal yang proporsional berperan penting dalam meningkatkan efisiensi aset dan profitabilitas perusahaan. Oleh karenan itu, diperlukan strategi manajerial yang seimbang dalam pengelolaan piutang dan pembiayaan untuk mendukung kinerja keuangan yang berkelanjutan. / This study aims to evaluate the effect of Receivable Turnover and Debt to Equity Ratio on Return on Assets at PT Telkom Indonesia (Persero) Tbk during the period 2016 to 2024. ROA is used as the main indicator in measuring the level of company profitability reflecting the effectiveness of asset utilization in generating profits. The independent variables studied include accounts receivable turnover as a reflection of the efficiency of bill management, and DER as a representation of the company's financing structure. This research adopts a quantitative approach through multiple linear regression analysis. The data analyzed are derived from quarterly financial reports that have been audited and officially published. The findings reveal that both receivable turnover ratio and debt to equity ratio (DER), whether examined individually or jointly, have a positive and significant impact on return on assets (ROA). The coefficient of determination (R^2) obtained is 87.6% indicating that the two independent variables are able to explain changes in the dependent variable by 87.6%. This finding confirms that effective accounts receivable management and proportional capital structure play an important role in increasing asset efficiency and company profitability. Therefore, a balanced managerial strategy is needed in managing receivables and financing to support sustainable financial performance. Keywords: return on assets, receivable turnover, debt-to-equity ratio, capital structure, profitability, financial ratios, PT Telkom Indonesia, linear regression analysis

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