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This study examines the effect of independent commissioner, auditor reputation, ownership concentration, and the firm size to enterprise risk management disclosure. This reseach was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method using purposive sampling the study periode of 2014 through 2016. The analysis technique that used is multiple regression analysis using SPSS 21. As a condition for statistical testing has been done normality test and classical assumption that the result show that distribution is the norm and escaped from the classical assumption The result showed that independent commissioner, ownership  concentration, and the firm size does  not  effect  Enterprise Risk Management  disclosure, while auditor reputation positive effect Enterprise Risk Management disclosure.  Keywords :  enterprise risk management, independent commissioner, auditor reputation, ownership  concentration, and firmsize.

The increase in motorized vehicles in urban areas is followed by an increase in cases of motorcycle theft due to the lack of public awareness about the motorcycle security system. The intensity of motorcycle theft with its disclosure is still far in comparison. Crime will also increase, such as cases of theft of motor vehicles, especially motorbikes. Cases of motorcycle theft still often occur, this happens because there is still a lack of security systems contained in motorized vehicles that only use ignition. the existence of an alternative safety system is needed because the average key of a conventional motorcycle is easily penetrated by thieves. A double motorcycle safety device (Doble Smart Lock) composed of an RFID and Personal Identification Number (PIN) and an ATMega microcontroller. This system serves to provide two-stage security. The first stage is a microcontroller in the form of a PIN and the second stage is an RFID system. If the first stage breaks then it will enter the second stage, namely the RFID system The results in the form of a main tool for motorcycle management consists of: Power supply, RFID Card, RFID Reader, Personal Identification Number (PIN), IC / Microcontroller ATMega and already running. The system testing process shows the number 3 in the expert validation test and the number 3 in the expert validation trial. Based on the above calculation, it can be concluded that the validation results from the expert show that the value of 3 is between 2 - 3, which is classified in the valid category. The system process shows the number 3 in the expert validation and the number 2.9 in the validation trial of the user. Based on the above calculation, it can be concluded that the validation results from the user point to a value of 2.9 between 2 - 3 which is classified in the valid category.

Number of fish seed can be measured by means of conventional observation using eye senses. But when the fish seed measured pretty much it will take a long time (not efficient) and cause incorrect measurement results (inaccurate). The accuracy of calculation of fingerlings is crucial trust between seller and buyer.During this time a sensor is used to detect the amount of fish seed is passed through a transparent hose using a light sensor (Light Dependent Resistor) and photodiode sensors as infra red light receiver. The level of accuracy of the sensor lies in the intensity of the light beam is received so that the sensor will be impaired if airya murky and there are air bubbles pass through the sensor so that the fish count error occurs.This research will be conducted design counters the number of fingerlings using infra red phototransistor sensor with a frequency of 20KHz to fish and then processed using the logic matrix. Results matrix logic into the data input to be processed by a microcontroller as the basis of results of calculation of the amount of fish.Development model studies using models of R & D (research and development) that produce a product in the form of the final product. Experiments were carried out using the type and length of catfish fingerlings with a length of 3 cm to 5 cm. Fish seed count tool has been tested to catfish farmers in the village Siwarak Ungaran City.The trial results calculators fish seeds have difference of 3% of the calculated results Manual or accuracy of calculation results have fish reaches 97%, then a counter of fish seed is acceptable to be used by catfish farmers.

Nilai siswa merupakan representasi hasil belajar siswa yang ditepuh dalam satu semester. Nilai akhir siswa diambil dari hasil pengolahan beberapa nilai siswa. SD Negeri Jambangan 1 merupakan sekolah dasar negeri yang pengolahan data nilai siswanya dilakukan secara manual dengan menggunakan Microsoft Excel serta dokumentasi pembukuan. Pengolahan data nilai siswa dengan cara manual dapat menimbulkan beberapa resiko seperti rusak dan hilangnya data nilai siswa. Sistem informasi pengolahan data nilai siswa dikembangkan dengan tujuan mengurangi resiko rusak dan hilangnya data serta mempermudah proses pengolahan data. Sistem ini akan dibangun berbasis website menggunakan model pengembangan Software Development Life Cycle (SDLC) dengan metode Waterfall. Tahapan penelitian berupa analisis kebutuhan, perancangan, implementasi, pengujian dan perawatan. Pengujian sistem ini dilakukan dengan metode Black Box untuk menguji fungsionalitas sistem serta User Acceptance Testing (UAT) untuk menguji sistem apakah sistem mampu memenuhi kebutuhan user. Hasil pengujian black box menyatakan sistem ini sudah layak di gunakan. Hasil pengujian UAT didapatkan 96,42% responden setuju sistem ini dapat memudahkan dan mempercepat pihak sekolah dalam mengelola dan mengolah data nilai siswa. Penelitian ini menghasilkan sebuah sistem yang dapat mengolah data siswa dari data nilai dasar hingga menjadi nilai akhir siswa.

The purpose of this study is to analyze and provide empirical evidence about the influence of budgeting participation and budget goal characteristics on managerial performance with a non-physical work environment as moderation. Population variables in this study are all leaders and financial officers in private vocational schools in the city of Semarang listed in the structure of the division of school work in 2016 which amounted to 14 vocational high schools and each was taken by 3 people so that there were 42 respondents, while the sampling technique used the census method. Data analysis method used is Regression Moderation Analysis (MRA) Hypothesis 1 test results note that the value of t arithmetic = 3.012> t table = 1.694 with a number of significance = 0.003 <α = 0.05 (significant), so the hypothesis (H1) that participation budgeting has a positive effect. on proven managerial job performance. Regression coefficient β1 = 0.567 (positive sign), it can be interpreted that the higher the participation in budgeting, the higher the managerial performance. Hypothesis 2 testing is known that the value of t = 2.723> t table = 1.694 with a significance value = 0.010 <α = 0.05 (significant), so the hypothesis (H2) that the characteristics of the budgetary objectives have a positive effect on managerial performance of the work proved. Stepwise coefficient = 0.279 (benchmark), can be interpreted more clearly the characteristics of the managerial level budget objectives. Testing hypothesis 3 is known that the value of t 2.484> t table = 1.694 with a significance value = 0.026 <α = 0.05 (significant), so the hypothesis (H3) that the work environment is not moderate, moderate moderate positive positive effect on budget participation on managerial work performance proven. Testing hypothesis 4 is known that the value of t arithmetic 2.333> t table = 1.694 with the number of significance = 0.032 <α = 0.05 (significance nt). Thus the hypothesis (H4) that the non-physical work environment positively influences the characteristics of budgetary goals on proven managerial work performance. Interaction test results show β4 = 0.163 (positive sign), it can be interpreted that the existence of a non-physical work environment that is conducive will strengthen the influence of the characteristics of the budget objectives on managerial work performance. Keywords: Budget participation, characteristics of budget objectives, non-physical work environment, managerial work performance

In connection with the rapid development of information technology and the increasing ability of computers to help solve problems in the business world, a computerized system in the era of globalization is needed by various parties. Technology that is growing rapidly now is very supportive for a school's information system, especially with the use of computer-based technology or better known as the Computer Based Information System, with the use of computers in an information system will more quickly save labor and costs. Likewise, Smk Al Mubtadi-in Mulyo Temple relies heavily on a well-computerized system. With the problems obtained from this research, a system is designed to make a report that is integrated quickly, precisely and accurately. The writing method used is in accordance with the RnD (Research And Development) method. Used from writing this thesis, to testing the final product to product implementation. In the management of school operational assistance funds. In making information programs use the Microsoft Visual Basic 6.0 and MySQL (* .sql) programming languages ​​for application design.

Meubel's image which was formerly named "Mukti Jaya" then changed its name to mid of 2013 is one of the companies engaged in furniture trade, from production to buying and selling, which is located in Semarang, precisely on Jl. Elephant No. 188 Ruko No. 9 Semarang Java Central, established on November 22, 1998. Current promotions is using brochures, MMT banners, through the radio, posting advertisements on forums buying and selling and exhibition. However, with the above promotional media less promotion effective because brochures, banners, exhibits have the nature of direct marketing less reach and the ability of the imagination of readers to enjoy and understand it, radio advertisements that have a time limit, and are constrained deeply presentation to the customer because of the less specific promotional media introduced product. Based on the weaknesses above, the company profile video is used for complete brochures, MMT banners, radio ads, and buying and selling forums. Overall it can be concluded that the researchers have succeeded implementing a media company profile that can complement that promotion already running. This can be seen from the results of the validation test conducted by expert experts that overall, the company profile that has been developed by researchers entered into a very good category with a percentage of 90.8%. Other than that, through a field test represented by 30  respondents it can be concluded that Overall, this media has been developed by researchers into the category very good with a percentage of 84.6%.

Latar Belakang: Pemilihan kontrasepsi yang digunakan oleh wanita perlu mempertimbangkan pengaruh metode tersebut terhadap fungsi reproduksi sekaligus kesejahteraan umum. Alat kontrasepsi pil dan suntikan mempunyai permasalahan atau efek samping paling utama yaitu gangguan pola haid. Hasil studi pendahuluan pada akseptor KB pil dan suntik kombinasi didapatkan 2 dari 5 akseptor KB Pil Kombinasi mengalami siklus menstruasi yang tidak teratur. Sedangkan akseptor KB Injeksi Kombinasi 1 dari 5 orang mengalami siklus haid yang tidak teratur. Tujuan: Untuk mengetahui perbedaan siklus menstruasi akseptor KB pil dan injeksi kombinasi. Metode Penelitian: Metode penelitian yang digunakan Survey Analitik dengan pendekatan cross sectional. Penelitian ini dilakukan di Wilayah Puskesmas Kerjo. Sampel yang diambil adalah akseptor KB pil dan injeksi kombinasi. Jumlah responden penelitian ini sebanyak 60, dengan teknik pengambilan sampel menggunakan teknik Quota Sampling. Instrumen penelitian menggunakan angket. Teknik analisa data pada analisis bivariat menggunakanT test. Hasil Penelitian: Hasil penelitian didapatkan siklus menstruasi akseptor KB pil kombinasi mayoritas normal (90%). Sedangkan siklus menstruasi pada akseptor KB injeksi kombinasi mayoritas juga normal (90%). Analisa bivariat padaperbedaan siklus menstruasi akseptor kb pil dan injeksi kombinasi menunjukkan nilait hitung lebih kecil dari t tabel (0,192 < 1,67065). Sehingga tidak ada perbedaan siklus menstruasi antara KB pil dan injeksi kombinasi. Kesimpulan: Tidak terdapat perbedaan siklus menstruasi akseptor KB pil dan injeksi kombinasi.

E-commerce has been giving a lot of benefits to small andmedium enterprises (SMEs), but there are only a few SMEs whichhave adopted it. Therefore, it is necessary to find out what are thefactors that support SMEs to adopt E-commerce. So far, researcheson E-commerce have been done on foreign-large-scale businesses,while researches on SMEs especially about the adoption of E-commerce have been a few. That is why this research will discussthe adoption of E-commerce on Indonesian SMEs and will includethe factors that support E-commerce adoption. The problems in thisresearch are elaborated into research questions, i.e. do, topmanagement support, organizational readiness, external pressure,and perceived benefits have significant positive effect to E-commerce adoption? And does the adoption have significantpositive effect to company’s performance? The purpose of thisresearch is to analyze factors that support E-commerce adoption onIndonesian SMEs and to analyze whether the adoption improves theperformance of the SMEs. This technique is chosen because it is thesecond generation of multivariate analyzing technique that enablesresearchers to test the relation between complex variables to get anoverall view of the whole model. Besides, SEM can also test a seriesof a complicated relation simultaneously. The results of thisresearch explain that top management support, organizationalreadiness, external pressure, and perceived benefits haveSignificant positive effect to E-commerce adoption, and theadoption have significant positive effect to company’s performance.

Sampai saat ini perkakaoan Indonesia cenderung meningkat baik luas areal maupun jumlah produksidan masih didominasi oleh Perkebunan Rakyat, namun peningkatan produksi tersebut ternyata tidakdiimbangi dengan penyiapan sarana pengolahan yang memadai dan cocok untuk diterapkan di PerkebunanRakyat. Permasalahan di tingkat internasional mutu biji kakao Indonesia adalah mutu yang masih dianggaprendah. Salah satu penyebab rendahnya mutu biji kakao Indonesia adalah keasaman relatif tinggi (pHkurang dari 5,5). Tujuan penelitian ini adalah untuk mengetahui kombinasi antara pemeraman buah denganmodifikasi kotak fermentasi yang menghasilkan pH biji kakao kering 5,5. Perlakuan dalam penelitian ini:fermentasi biji kakao di dalam kotak kecil (K), fermentasi biji kakaodiantara kotak dalam dan kotak luar (A),dan fermentasi dalam kotak tanpa sekat (B). Yangdikombinasikan dengan pemeraman buah dengan variasilama pemeraman; 0 hari (H0); 4 hari (H4)dan 6 hari (H6). Rancangan dalam penelitian ini menggunakanmetode Rancangan Acak Lengkap (RAL) faktorial, dengan 3 kali ulangan yang berarti ada 27 unit percobaan(3x3x3). Pengamatanselama fermentasi adalah pH dan suhu timbunan biji.Analisa yang dilakukan padabiji kakao kering:kadar air,pH, indeks fermentasi dan nilai uji-belah.Data yang diperoleh ditabulasi dandianalisis varian. Jika terjadi perbedaan nyata dengan selang kepercayaan 5% dilanjutkan dengan Uji Duncan’sMultiple Range Test. Hasil penelitian menunjukkan perlakuan pemeraman buah 4 hari dalam kotak antara(A)menghasilkan biji kakao kering dengan pH berkisar 5,5 dan kadar air 7,5 % yang sesuai StandarMutu(SNI: 2323:2008) yang ditetapkan.Kata kunci : fermentasi;kakao;pemeraman buah

Tujuan penelitian ini adalah mengetahui pengaruh media sosial dan motivasi belajarterhadap prestasi belajar Pendidikan Pancasila dan Kewarganegaraan siswa kelas VII SMP Negeri1 Gatak Sukoharjo 2017/2018.Penelitian ini dilaksanakan di SMP Negeri 1 Gatak Sukoharjo. Subjek dalam penelitian iniadalah siswa kelas VII berjumlah 74, kelas kontrol berjumlah 31 siswa dan kelas eksperimenberjumlah 41 siswa. Teknik analisis data yang digunakan adalah deskriptif yaitu mendeskripsikandata yang telah terkumpul sebagaimana adanya tanpa bermaksudmembuat kesimpulan yangberlaku untuk umum atau generalisasi. Metode penelitian eksperimen yaitu digunakan untukmencari pengaruhperlakuan tertentu terhadap yang lain dalam kondisi yang terkendalikan.Berdasarkan hasil uji-t independent sample t test media sosial, motivasi belajar, dan prestasibelajar ada perbedaan yang signifikan antara kelas eksperimen dengan kelas kontrol yang artinyakeduanya memiliki media sosial yang berbeda. Berdasarkan hasil penelitian tersebut media sosial,motivasi belajar, dan prestasi belajar untuk kelas kontrol dan kelas eksperimenkeduanya yangberbeda. Kelas kontrol untuk hasil media sosial, motivasi belajar, dan prestasi belajar lebih tinggidibandingkan kelas eksperimen.Kata Kunci : Media Sosial, Motivasi Belajar, Prestasi Belajar

This study aims to determine the effect of return on equity (ROE) and current ratio (CR ) to dividend payout ratio (DPR). This study uses data analysis methods, multiple regression, coefficient of determination t test and F test. Based on the results of research that researchers do by using SPSS program shows that the correlation test results between ROE variables with House of the amount of - 0.947, while the correlation test results between CR variables with House of equal to - 0.252. In the coefficient of determination obtained results of 0.796 which means that the contribution of ROE and C R variables to the variable of the House is 79.6%, while the remaining 20.4% is explained by other factors not examined in this study. In t test result for ROE variable obtained t count equal to - 4,044, because t count value of ROE smaller than t table (-4,044 <-4,303) hence Ho accepted and H1 rejected so that partially no influence between ROE variable to DPR. While the result of t test for CR variables obtained t count - 0.133, because t count smaller than t table (-0,133 <-4.303) then Ho accepted and H2 rejected sothat partially no influence between variable CR to variable DPR. In the f test results show that the value of f arithmetic of 8.799, because the value of farithmetic smaller than f table (8.799 <19.00) then Ho accepted and H3 rejected,so there is no effect simultaneously between the variables ROE and CR to DPR variables

The purpose of this study is to find out how much influence Working Capital Turnover is limited to Cash Turnover, Turnover Turnover and Inventory Turnover to increase Return On Assets (ROA) generated by the company and know which among the three variables that give the most dominant influence on Retutn On Asset. The data used is secondary data derived from the financial statements of PT. Sahid Jaya International Hotel, Tbk registered in Indonesia Stock Exchange period 2011-2016 obtained through Indonesia Stock Exchange (IDX). Data analysis techniques in this study using multiple correlation analysis, multipleregression, t test, f test and coefficient of determination and using tools computer program Statisrical Product and Services Solution (SPSS) version 16. The results of analysis based on calculations using correlation test relationship between ROA variable with cash turnover of 0.663.Sementara correlation between ROA variable with receivable turnover is equal to-0.057.Kemudian correlation between ROA variable with large inventory turnover of both relationship is -0.444. In the multipleregression test the following equation is obtained: Y =-3,243 + 0,170 X1-0,040 X2 + 1,273 X3. From the t test results obtained partially no positive and significant effect between cash turnover variables on ROA (Return On Asset), partially no positive and significant influence between cash rotation variables to ROA, partially no positive and significant influence between variable receivables turn over to ROA, partially there is no positive and significant influence between variable inventory turnover to ROA, and simultaneously there is no positive and significant influence between variable cash turnover, receivable turnover, and inventory turnover of ROA. The magnitude of the coefficient of determination is 0.658 or equal to 65.8%. In this research ROA at PT Sahid Jaya International Tbk has unstable performance, due to ROA of PT Sahid Jaya International Hotel, Tbk each year experience increase and decrease profit and cash turnover, receivable turnover and inventory turnover not directly affect on ROA. 

This study aims to examine the effect of Return On Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS) on stock prices. This research uses secondary data with research object of one company that is PT Indofood Sukses Makmur, Tbk. Analytical methods used are Multiple Linear Regression, Coefficient of Determination, Test T, and Test F.From the results of this study, through Regression Analysiscan be seen the relationship between ROA, ROE, and EPS on stock prices have a linear equation Y= 15.506 + 0.340X1 + 0.611X2 + 0.300X3. While through Determination Coefficient analysis, it can be seen that the relationship between ROA, ROE, and EPS on stock price has Adjusted R Square with negative value indicating that independent variable (ROA, ROE, and EPS) in PT Indofood Sukses Makmur atfinancial position year 2011-2016 Tbk can not be explained by the stock price(dependent variable). This happens when the value of R Square is too small because the ratio between the number of observations with the number of variables(k) is too small.So also with T test results indicating that Ho accepted Ha rejected which means partially no positive and significant influence between ROA , ROE,and EPS on stock prices. And for F test, indicating that Ho accepted Ha is rejected which means simultaneously ROA, ROE, and EPS no positive and significant influence to stock price, with the result of F arithmetic ≤ F table or 0,516 ≤ 5,79.

The purpose of this study to determine the effect of Current Ratio (CR) and Net Profit Margin (NPM) variables on stock prices either partially or simultaneously. This study uses data analysis methods, multiple regression, coefficient of determination t test and F test. From the results of this study, obtained multiple regression analysis yields the equation Y=161,785 -118,120X₁+ 9.239X₂ which means if the ratio of Current Ratio (CR) and Net Profit Margin (NPM) equal to zero (0) units then the Share Price of Rp.161,785,-/ sheet. Each CR increment is 1 unit while the other variable (NPM) is considered to be fixed, it will be followed by a decrease of Share Price of Rp. 118,120,-/ sheet. At each NPM increase of 1 unit while the other variable (NPM) is considered fixed, it will be followed by the increase of StockPrice of Rp. 9,239,-/ sheet. From t test analysis, t value arithmetic for CR and NPM are 0,778 and-0,415, respectively. with t table equal to 4,303 where t count <t table while value of Sig each is 0,518 and 0,718 or sig>0,05, so it can beconcluded that there is no significant influence between Current Ratio (CR) and Net Profit Margin (NPM) against stock prices. Based on the results of the calculation of the f test results obtained Sig> 0.05 or 0.680> 0.05. It can be concluded that simultaneously there is no positive and significant influence between Current Ratio (CR) and Net Profit Margin (NPM) to stock price. Based on the calculation of the coefficient of determination obtained results-0.359 that there is no effect of CR and NPM on stock prices. Stock prices can be influenced by other factors not examined by the author 

The purpose of this study is to determine the level of student satisfaction of the services of librarians and the relationship of service quality of library staff and student satisfaction in the library. the method of analysis in this study using the valid ity test, reliability test, simple correlation, simple linear regression coefficient of determination and t test. The results of this study can be seen that there is a positive and significant influence between the quality of service librarians to student satisfaction in SMK Kristen Penabur Purworejo is Y = 13,576 + 0.679X. This is indicated by the coefficient value of 0.679. This means, if the value of service quality variables increased by one point, then the satisfaction of students will increase seber sar 0.679. In the determination coefficient test sebersar 0.450 or 45% the number shows student satisfaction that occurs and is explained by using service quality variables so that from 100%-45% so that 55% get contributions from other factors. With the criteria level α 0.05 with the number of samples of 21 students then obtained ttable of 2.080 with table level significance, α = 0.05 with a confidence level of 95% with ttable of 2.080 while the calculation based on table 4:29 which is done using t count variable service quality (X) of 3.944. Thus the value of tcount is greater than ttable (3.944> 2.080) or significant value (0.001 <0.05). So that Ha there is a positive and significant influence between the quality of service librarians to student satisfac tion in SMK Kristen Penabur Purworejo and Ho rejected 

This study aims to determine how the influence of brand equity on consumer purchasing decisions on Mister Burger Purworejo. This research uses quantitative approach, where data and information are collected through survey with questionnaire tool and also library study. The population of this study is consumers who have made purchases of products on Mister Burger Purworejo more than 2 times. The sample in this study amounted to 50 people. Data analysis technique used is multiple linear regression, coefficient of determination test, t test and F. test of multiple regression calculation obtained regression equation Y = 1,500 + 0,198X1 + 0,204 X2 + 0,513 X3. This means that, if the value of the brand awareness variable, brand association and brand quality perceptions in the research object is equal to zero, then the level or amount of purchase decision variables in Mister Burger Purworejo will be 1,500. The result of the determination coefficient hypothesis Adjust R Squaresebesar 0.734, that the variable purchase decision 73,4% influenced by brand awareness variable (X1), brand association (X2), and brand quality perception (X3). While 26.6% influenced by other variables. It can be concluded that partially there is a positive and significant influence between brand awareness, brand association and brand quality perceptions of consumer purchasing decisions. And simultaneously there is a positive and significant influence between the brand awareness variable, brand association and brand quality perceptions of purchasing decisions.

The purpose of this study is to determine the effect of consumer attitudes on the attribute of the multipurpose flour kobe brand in Kulon Progo regency, by taking samples of 30 stores from 136 stores selling kobe brand versatile flour. This research uses data analysis method of fishbein and chi-squares, the result of the research method that is obtained is the attitude of consumer of all purpose flour kobe brand got confident attitude with score 4,1. Based on research method of writer, obtained by calculati on result of fishbein analysis known Ao weight score for product of its kind diverse and hygienic have highest confidence weight that is 0,2642, followed by cheap and affordable price also product have good taste get equal weight that is 0, 2459 and the last product attribute with price indicator according to taste quality get weight 0.2439. The overall value of consumer attitudes (Ao) for the kobe brand versatile flour attribute is 4.01, the value obtained in the fishbein model lies in the acceptance area of a confident attitude (5> Ao ≥ 4), from data that has been processed can be inferred attributes on the versatile flour of kobe brand in the form of price and product can be accepted with confidence by its consumers. Based on the research method of the authors obtained chi- squares test results obtained x2hitungsebesar 40.000 and x2 table N-1 or 301 = 29 then x table 42.56 because chi-squares x2h <x2t and Significant test of the table obtained 0,000 then 0,000 <0, 05 then it can be concluded Ho accepted and Ha rejected. Interpreted there is no difference in consumer attitudes toward price attributes based on turnover. Result of chi-squares test obtained χ2 count equal to 3,867 and x2 table = 42,56 with α = 0,276 because α> 0,05 show Ho accepted and Harejected can be interpreted there is no difference of consumer attitude toward product attribute based on turnover.

The purpose of this study is to determine the positive and significant influence between cash flow turnover and receivables to profitability. This study uses data analysis methods, multiple regression, coefficient of determination t test and F test. Based on the research that the authors do with the calculation using SPSS progam known research results obtained from the value of multiple correlation relationship between cash flow turnover and receivables to profitability of 0.914 and 0.919, which means the relationship of each variable is very strong. While the result of multiple regression analysis yields the equation Y = -0,064 + 0,006 X1 + 0,024 X2. Based on the calculation of coefficient of determination obtained the result that the effect of cash turnove r and receivables to profitability of 87.8%. Test t, generated value of t arithmetic for cash and receivable turnover respectively of 1.755 and 1.833 where t arithmetic <t table. So there is no significant influence between cash flow turnover and receivabl es to the level of profitability. Based on calculation result for f obtained f count equal to 15,375 while f table equal to 19,00. Therefore f arithmetic <f table then it can be concluded that simultaneously there is no positive and significant influence between cash turnover and receivables to profitability.

The purpose of this study is to find out how big the influence of receivable turnover rate and profitability level limited by ROA to the amount of the rest of the business results produced KPRI Kompak Purworejo. The data used is secondary data derived from KPRI KOMPAK financial statements in the period 2011 to 2016 obtained by researching directly. Data analysis techniques in this study using multiple regression analysis, t test, F test and the coefficient of determination and use the computer application tools Statistical Package for the Social Sciences (SPSS) version 16.0.The result of analysis based on calculation using multiple regression test obtained equation as follows: Y =-0,957 + 0,256 X1- 20,313 X2. The magnitude of the coefficient of determinat ion - 0.175 or equal denagn-17%. Partially there is no significant influence between the level of receivables and profitability of the level of SHU.Secara simultant turnover rate and profitability level does not significantly affect the level of SHU.In the study, obtained a decrease SHU resulting in minus data that is on the factor level SHU on 2015.