A large amount of money in the economy remains form trade receivables that are created from business to (B2B) transactions among firms. There 7.818 million firms Bangladesh and 99% them categories cottage, micro, small, medium enterprises (CMSMEs). They supply raw materials, semi-finished goods, services on credit blue-chip corporate manufacturers. CMSMEs generally wait for a period 30 days, 60...

This study tries to analyze the effect of accounts receivable turnover on company profitability. Profitability in this is measured by ratio Return Assets. also uses a moderating variable, namely audit committee. sample 30 manufacturing companies Indonesia Stock Exchange 2016-2018 period. The analysis used panel data regression with random models and multiple linear regression. processing softwa...