Pengaruh Average Collection Period, Average Payment
Period dan Average Day’s Inventory Terhadap
Profitabilitas Perusahaan Farmasi yang Terdaftar Di BEI
Periode 2012 - 2016
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Wulandari, Wiwit
Subject
Akuntansi Keuangan
Datestamp
2022-02-16 06:37:35
Abstract :
Penelitian ini bertujuan untuk menguji apakah pengaruh Average Collection Period, Average Payment Period dan Average Day?s Inventory terhadap profitabilitas (Return On Asset) perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) . Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 23.00. Populasi dari penelitian ini adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012 sampai dengan tahun 2016. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 7 perusahaan farmasi sehingga total observasi dalam penelitian ini sebanyak 35 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX: www.idx.co.id dan www.yahoofinance.com. Pengujian hipotesis dengan menggunakan uji t dan uji F. Hasil penelitian membuktikan bahwa (1) Average Collection Period berpengaruh signifikan positif terhadap Profitabilitas (ROA) perusahaan farmasi yang terdaftar di BEI periode 2012-2016, (2) Average Payment Period berpengaruh signifikan positif terhadap Profitabilitas (ROA) perusahaan farmasi yang terdaftar di BEI periode 2012-2016, (3) Average Day?s Inventory tidak terbukti berpengaruh terhadap Profitabilitas (ROA) perusahaan farmasi yang terdaftar di BEI periode 2012-2016, (4) Average Collection Period , Average Payment Period dan Average Day?s Inventory secara bersama-sama berpengaruh signifikan terhadap Profitabilitas (ROA) perusahaan farmasi yang terdaftar di BEI periode 2012-2016. Kata Kunci : Average Collection Period, Average Payment Period, Average Day?s Inventory, Profitabilitas, Return On Assets, Perusahaan Farmasi This study is aimed to test the effect of Collection Period, Average Payment Period and Average Day?s Inventory on profitability (Retun On Asset) in pharmaceutical companies that listed in Indonesian Stock Exchange (IDX) from 2012 to 2016. This research uses descriptive quantitative approach, which is measured using multiple linear regression bassed method use SPSS 23.00. Sample was determined by purposive sampling method, and get 7 pharmaceutical companies. So, total observation in this research are 35 observation. The data used in this study are secondary data. Data was collected by Indonesian Stock Exchange (IDX) official website: www.idx.co.id and www.yahoofinance.com. Hypothesis testing are using t test and F test. The result are (1) Average Collection Period has significantly positif effect to profitability (ROA) in pharmaceutical companies that listed in IDX from 2012 to 2016, (2) Average Payment Period has significantly positif effect to profitability (ROA) in pharmaceutical companies that listed in IDX from 2012 to 2016, (3) Average Day?s Inventory has no significantly effect to profitability (ROA) in pharmaceutical companies that listed in IDX from 2012 to 2016, (4) Average Collection Period , Average Payment Period and Average Day?s Inventory simultaneously has significant?s effect to profitability (ROA) in pharmaceutical companies that listed in IDX from 2012 to 2016. Key words : Average Collection Period, Average Payment Period, Average Day?s Inventory, Profitability, Return On Assets, pharmaceutical companies
Penelitian ini bertujuan untuk menguji apakah pengaruh Average Collection Period, Average Payment Period dan Average Day?s Inventory terhadap profitabilitas (Return On Asset) perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) . Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 23.00. Populasi dari penelitian ini adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012 sampai dengan tahun 2016. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 7 perusahaan farmasi sehingga total observasi dalam penelitian ini sebanyak 35 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX: www.idx.co.id dan www.yahoofinance.com. Pengujian hipotesis dengan menggunakan uji t dan uji F. Hasil penelitian membuktikan bahwa (1) Average Collection Period berpengaruh signifikan positif terhadap Profitabilitas (ROA) perusahaan farmasi yang terdaftar di BEI periode 2012-2016, (2) Average Payment Period berpengaruh signifikan positif terhadap Profitabilitas (ROA) perusahaan farmasi yang terdaftar di BEI periode 2012-2016, (3) Average Day?s Inventory tidak terbukti berpengaruh terhadap Profitabilitas (ROA) perusahaan farmasi yang terdaftar di BEI periode 2012-2016, (4) Average Collection Period , Average Payment Period dan Average Day?s Inventory secara bersama-sama berpengaruh signifikan terhadap Profitabilitas (ROA) perusahaan farmasi yang terdaftar di BEI periode 2012-2016. Kata Kunci : Average Collection Period, Average Payment Period, Average Day?s Inventory, Profitabilitas, Return On Assets, Perusahaan Farmasi This study is aimed to test the effect of Collection Period, Average Payment Period and Average Day?s Inventory on profitability (Retun On Asset) in pharmaceutical companies that listed in Indonesian Stock Exchange (IDX) from 2012 to 2016. This research uses descriptive quantitative approach, which is measured using multiple linear regression bassed method use SPSS 23.00. Sample was determined by purposive sampling method, and get 7 pharmaceutical companies. So, total observation in this research are 35 observation. The data used in this study are secondary data. Data was collected by Indonesian Stock Exchange (IDX) official website: www.idx.co.id and www.yahoofinance.com. Hypothesis testing are using t test and F test. The result are (1) Average Collection Period has significantly positif effect to profitability (ROA) in pharmaceutical companies that listed in IDX from 2012 to 2016, (2) Average Payment Period has significantly positif effect to profitability (ROA) in pharmaceutical companies that listed in IDX from 2012 to 2016, (3) Average Day?s Inventory has no significantly effect to profitability (ROA) in pharmaceutical companies that listed in IDX from 2012 to 2016, (4) Average Collection Period , Average Payment Period and Average Day?s Inventory simultaneously has significant?s effect to profitability (ROA) in pharmaceutical companies that listed in IDX from 2012 to 2016. Key words : Average Collection Period, Average Payment Period, Average Day?s Inventory, Profitability, Return On Assets, pharmaceutical companies
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