This study aims to determine and analyze the effect of cash turnover and accounts receivable turnover on profitability at PT. PLN (Persero) Main Unit for West Sumatra Region. The research method used is comparative causal. The sampling technique used is purposive sampling so that in this study the sample used is data from financial statements in the form of comprehensive income, total assets, cash and cash equivalents, income and total receivables at PT. XYZ. The data analysis technique used is multiple linear regression, t test, F test and coefficient of determination. Based on multiple linear regression analysis it was found that Y = 0.114 – 9.959 X1 + 0.009 X2. Based on the results of the partial study, it is known that the cash turnover and accounts receivable turnover variables have no positive and significant effect on profitability at PT. XYZ. Based on the results of the simultaneous test, it is known that cash turnover and accounts receivable turnover have no positive and significant effect on sales at PT. XYZ. The results of the coefficient of determination obtained Adjusted R Square of 0.036. This means, the ability of the variable (X) cash turnover and receivables turnover in explaining the profitability variable (Y) contributed 3.6% while the remaining 96.4% was explained by other variables not explained in this study.
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