The Effect Of Cash Turnover, Account Receivable Turnover And Inventory Turnover On Profitability
DOI:
https://doi.org/10.32662/gaj.v4i1.1214Keywords:
Cash, Accounts Receivable, Inventory, ProfitabilityAbstract
This study aims to see the effect of the effect of turnover, transaction turnover and turnover on the inventory of automotive industry companies listed on the Indonesia Stock Exchange in 2014-2018 as measured by the return of assets either partially or simultaneously. The data analysis technique used in this research is multiple linear regression analysis techniques. The results showed that (1) partially the effect of cash turnover had no positive and insignificant effect on profitability (2) partially the effect of turnover had no positive and insignificant effect on profitability (3) partially the effect of inventory turnover had positive and positive effects significant to profitability.
References
Anwar . 2018. The effect of working capital management on profitability in manufacturing company listed in indonesia stock exchang. The Accounting Journal of BINANIAGA Vol. 03 No. 01, juni 2018 ISSN: 2580-1481
Aruan. 2020. Pengaruh Current Ratio, Debt to Equity Ratio, Perputaran Kas dan Total Asset TurnOver (TATO) Terhadap Profitabilitas pada Perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia. Riset dan Jurnal Akuntansi Volume 4 Nomor 1, Febuari 2020
Dewi, Suhendra, Yudiatmaja. 2016. Pengaruh perputaran kas dan perputaran piutang, dan perputaran persediaan terhadap profitabilitas pada perusahaan manufaktur di Bursa Efek Indonesia 2014. E- Journal Bisma Universitas Pendidikan Ganesha Jurusan Manajemen (Volume 4)
Kasmir. 2016. Analisis Laporan Keuangan. Jakarta : Rajagrafindo Persada
Narimawati. 2010. Metodologi Penelitian: Dasar Penyusunan Penelitian Ekonomi. Jakarta : Genesi
Nurafika, Almadany. 2018. Pengaruh perputaran kas, perputaran piutang, perputaran persediaan terhadap profitabilitas. Jurnal Akuntansi dan Bisnis, Vol. 4 (1) Bulan Mei 2018 p-ISSN: 2243-3071 e-ISSN: 2503-0337
Prihadi. 2012. Praktis Memahami Laporan Keuangan Sesuai IFRS dan PSAK. Jakarta : PPM
Riyanto. 2010. Dasar-dasar Pembelanjaan Perusahaan. Yogyakarta : BPFE
Sartono. 2008. Manajemen Keuangan Teori dan Aplikasi. Yogyakarta: BPFE
Sugiyono. 2015. Metode penelitian Kuantitatif, Kualitatif dan R&D. Bandung : Alfabeta
Sugiyono. 2018. Metode penelitian Kuantitatif, Kualitatif dan R&D. Bandung : Alfabeta
Surya, Ruliana, Soetama. 2017. Pengaruh perputaran kas dan perputaran persediaan terhadap profitabilitas. Jurnal Ilmu Akuntani volume 10 (2), Oktober 2017 ISSN 2461-1190
Downloads
Published
How to Cite
Issue
Section
License
In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:
1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.
2. Gorontalo Accounting Journal maintain the publishing rights of the published articles.Â
Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.
Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)
2.png)










