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ANALISIS PENGARUH PERIODE KONVERSI PERSEDIAAN, PERIODE PENAGIHAN PIUTANG, DAN PERIODE PENANGGUHAN UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR ROKOK
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Institusion
Universitas Katolik Musi Charitas
Author
Panduwinata, Lydia
Subject
H Social Sciences (General) 
Datestamp
2022-05-19 04:27:10 
Abstract :
This research is aimed to examine the effect of Inventory Conversion Period, Receivable Collecting Period and Payable Deferral Period to Company Profitability in tobacco companies. The population of this research are tobacco companies listed on the Indonesia Stock Exchange with period of research 2011 ? 2015. Samples are determined by using Purposive Sampling method. The samples obtained are 3 companies. The hypothesis is examined by using Multiple Regression Analysis method supported by SPSS Ver.17.0. The result of examination showed that the first hypothesis (H1) states that the Inventory Conversion Period which has negative effect to profitability, is declined. The second hypothesis (H2) states that the Receivable Collecting Period which has negative effect to profitability, is accepted. The third hypothesis (H3) states that the Payable Deferral Period which has positive effect to profitability, is declined. Key words : Working Capital, Inventory Conversion Period, Receivable Collecting Period, Payable Deferral Period, Profitability, Return On Assets (ROA), Operating Profit Margin (OPM) ,Gross Profit Margin (GPM) and Net Profit Margin (NPM). 
Institution Info

Universitas Katolik Musi Charitas