The Concept of Relationship Between Debt and Receivable: Evidence on Basic Industrial Companies in Indonesia

The study's purpose was to determine whether there is a two-way influence between debt and receivables, the response of variable sShocks that occur in other variables contribution each variables. Debt receivable data are taken from 48 91 companies basic industrial sector listed on IDX. statistical model used this study Vector Autoregression Model, which aims test direction two results show affects while accounts do not affect debt. So only one-way relationship receivables. This finding reinforced shock receivables did find significant response. Meanwhile, itself since period 1 has fluctuated been stable 6. began respond second had negative trend. In contrast, shows positive direction.