PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN TEXTILE DAN GARMENT DI BURSA EFEK INDONESIA PERIODE 2015 â€“ 2018

Ambarsari; Surya Putri; Wardiningsih; Suprihatmi Sri; Utami; Setyaningsih Sri

Jurnal Ekonomi dan Kewirausahaan

Universitas Slamet Riyadi

📄 Abstract

This study aims to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on profitability (ROA). the type of data used is secondary data taken by the documentation method by accessing the site www.idx.co.id, and the site of each company. Data analysis techniques using the classic assumption test, multiple linear regression, t test, F test, and the coefficient of determination. the results of the research show that cash turnover partially has a significant effect on profitability, whereas accounts receivable turnover and inventory turnover have no significant effect on profitability. Simultaneous cash turnover, accounts receivable turnover, and inventory turnover have no significant effect on profitability.

🔖 Keywords

#cash turnover; receivable turnover; inventory turnover; profitability.

ℹ️ Informasi Publikasi

Tanggal Publikasi

07 September 2020

Volume / Nomor / Tahun

Volume 19, Nomor 4, Tahun 2020

📝 HOW TO CITE

Ambarsari, Surya Putri; Wardiningsih, Suprihatmi Sri; Utami, Setyaningsih Sri, "PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN TEXTILE DAN GARMENT DI BURSA EFEK INDONESIA PERIODE 2015 â€“ 2018," Jurnal Ekonomi dan Kewirausahaan, vol. 19, no. 4, Sep. 2020.

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