Pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan terhadap Profitabilitas Perusahaan Sektor Industri Barang dan Konsumsi
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Ulum, Bagas Bachrul
Subject
658.15 - FINANCIAL MANAGEMENT
Datestamp
2023-06-03 17:28:58
Abstract :
The goods and consumption industry sector is very much needed, because all goods and consumption products are always needed by the community, even now Indonesia is a very large country with a large population. The purpose of this study was to analyze whether there is influence between cash turnover, accounts receivable turnover, and inventory turnover on the profitability of companies in the goods and consumer goods industry sector. This study uses a sample of the goods and consumption industries listed on the Indonesia Stock Exchange during the research period, namely 2018-2021. The population taking method is 78 companies, after using the conditions for purposive sampling, it is found that there are 56 companies with a total of 224 logistical data. The results of the analysis show that the cash turnover variable has a significant negative effect on profitability, then the accounts receivable turnover variable and inventory turnover variable have a significant positive effect on profitability. Keywords: cash turnover, accounts receivable turnover, and inventory turnover
The goods and consumption industry sector is very much needed, because all goods and consumption products are always needed by the community, even now Indonesia is a very large country with a large population. The purpose of this study was to analyze whether there is influence between cash turnover, accounts receivable turnover, and inventory turnover on the profitability of companies in the goods and consumer goods industry sector. This study uses a sample of the goods and consumption industries listed on the Indonesia Stock Exchange during the research period, namely 2018-2021. The population taking method is 78 companies, after using the conditions for purposive sampling, it is found that there are 56 companies with a total of 224 logistical data. The results of the analysis show that the cash turnover variable has a significant negative effect on profitability, then the accounts receivable turnover variable and inventory turnover variable have a significant positive effect on profitability. Keywords: cash turnover, accounts receivable turnover, and inventory turnover
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