Abstract :
Profitability is a ratio that shows a company's capacity to gain profits from sales, total assets, and internal capabilities. Factors affecting profitability include cash turnover, inventory turnover and receivable turnover. The purpose of this study was to test and analyze the effect of cash turnover, inventory turnover, and receivable turnover on profitability. The population and sample in this study are consumer non-cyclicals companies that are listed on the IDX in 2020-2022. The method of collecting data is by downloading secondary data on the financial statements of consumer non-cyclical companies for 2020-2022. The sample collection technique used in this research is purposive sampling with 2020-2022 criteria. The data analysis technique uses multiple linear regression analysis with the SPSS 22 application. The results of this study indicate cash turnover, inventory turnover, and receivable turnover have an effect on profitability.
Keywords: Cash Turnover, Inventory Turnover, Receivable Turnover, and Profitability