The Effect Of Cash Turnover, Account Receivable Turnover And Inventory Turnover On Profitability

Syifa Maulida Fitria, Sri Suartini

Abstract

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.

Keywords

Cash; Accounts Receivable; Inventory; Profitability

Full Text:

PDF

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

Refbacks

  • There are currently no refbacks.