Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
WIDYANITA, GRESIKA SEPTIN
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-05 03:39:43
Abstract :
The purpose of this study was to analyze how much influence working capital
components consisting of cash turnover, accounts receivable and inventories positive effect
on profitability (Return On Investment)
consumer goods industry companies that have been
listed on the Stock Exchange 2012
-
2014.
The influence variables which examined in this study
are
cash turnover, receivable turnover and inventory turnover to liquidity and
profitability.
This research methodol
ogy use a descriptive analysis method and statistical
analysis. The data which used in this study respectively
75
and
47
data samples.
The results
of the regression analysis shows
that the effect on the liquidity of cash turnover, receivable
turnover has n
o effect on liquidity, inventory turnover affect the liquidity and turnover does
not affect the profitability of cash, accounts receivable turnover effect on profitability,
inventory turnover did not affect the profitability
Keywords:
cash turnover, recei
vable turnover and inventory turnover to liquidity and
profitability