Abstract
This study analyzes the effect of receivables management on the profitability of the main sector companies listed in the Indonesia Stock Exchange (IDX) in the period 2007 to 2016. Sampling research uses purposive sampling technique which the sample selected is based on certain criteria. There are 27 seals consisting of 11 agricultural sectors and 16 mining sectors that meet the criteria to be examined using Quantitative Descriptive approach. Receivables management is measured on the average collection period of receivables expressed by the average collection period. To clarify the effect of receivable management on profitability, so the data are added other independent variables such as current ratio, size, and financial debt ratio. The size of profitability is expressed by gross operating profit. Data processing is conducted by Eviews 9. To test the effect, the research used fixed effect model with feasible generalized least square approach (FGLS). From the test results, there is a significant influence between the average collection period variable, current ratio, size, and financial debt ratio on gross operating profit.
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