PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG, PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Rekno; Heny Purbo; Suhendro; Suhendro; Dewi; Riana Rachmawati

Jurnal Akutansi dan Sistem Teknologi Informasi

Universitas Slamet Riyadi

📄 Abstract

This study aim to determine the effect partial and simultaneous working capital turnover, receivable turnover and total asset turnover against profitability used return on asset in manufacturing company listed in Indonesia Stock Exchange in 2015 - 2017. Determination of the sample was done by purposive sampling method. The analysis technique used is regression analysis panel data by determine the common effect, fixed effect, and random effect user computer program software E Views 11. The result show that working capital turnover partially have no significant effect on profitability. Receivable turnover and total assets turnover partially have significant effect on profitability. Simultaneously working capital turnover, receivable turn over, total assets turnover have significant effect on profitability.

🔖 Keywords

#Working capital turnover (WCT); Receivable turnover (RT); Total Assets turnover (TATO)

ℹ️ Informasi Publikasi

Tanggal Publikasi

16 May 2020

Volume / Nomor / Tahun

Volume 15, Nomor 2, Tahun 2020

📝 HOW TO CITE

Rekno, Heny Purbo; Suhendro, Suhendro; Dewi, Riana Rachmawati, "PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG, PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA," Jurnal Akutansi dan Sistem Teknologi Informasi, vol. 15, no. 2, May. 2020.

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