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Journal : PINISI Discretion Review

The Influence of Working Capital Turnover and Receivable Turnover on Current Ratio at PT. Kalbe Farma Tbk Suraya, Amthy
PINISI Discretion Review Volume 1, Issue 2, March 2018
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.661 KB) | DOI: 10.26858/pdr.v1i2.13241

Abstract

Receivables turnover and working capital turnover are very important for a company. This study aims to determine the Working Capital Turnover and Receivable Turnover has an influence or not on the Current Ratio at PT. Kalbe Farma Tbk during the period 2009-2016. The research method is descriptive and associative using a quantitative approach. This method illustrates the company's financial condition based on real data collected from several sources obtained which are then processed and analyzed so as to obtain a systematic picture and conclusions can be drawn. The coefficient of determination is indicated by the number 0.716 which concluded that the working capital turnover and accounts receivable turnover contributed 71.6% to the current ratio, while 28.4% was influenced by other factors not examined. And the results of the F test show that Fcount> Ftable (6.303> 5.99) and significant (0.043 <0.05) which means that based on the criteria in the F test the hypothesis is accepted. Then the conclusion is working capital turnover and accounts receivable turnover has a significant effect on the current ratio.
The Influence of Accounts Receivable Turnover and Inventory Turnover on Profitability at PT Sumber Alfaria Trijaya Tbk Amthy Suraya
PINISI Discretion Review Volume 2, Issue 1, September 2018
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.039 KB) | DOI: 10.26858/pdr.v2i1.13246

Abstract

The sales process at a distribution or retail company cannot be separated from the influence of the inventory held by the company. This study aims to analyze the effect of Accounts Receivable Turnover and Inventory Turnover on Return on Assets (ROA) of the company. The data used in this study are secondary data sourced from financial data on the Indonesia Stock Exchange contained in the company's financial statements. This research was conducted at PT Sumber Alfaria Trijaya Tbk in the period 2011-2017. The statistical analysis used in this study is the classic assumption test, multiple linear regression, coefficient of determination, and hypothesis testing using the t-test and f test. Partially (t-test) obtained receivables turnover (X1) has no effect but is not significant on Return on Assets (ROA), while inventory turnover (X2) has an effect but not significantly on Return on Assets (ROA) (Y). Simultaneously (test f) obtained Receivables Turnover (X1) and inventory turnover (X2) have a significant effect on Return On Assets (ROA). Based on the results of R2 the independent variable Accounts receivable turnover and inventory turnover have an effect of 80.1% on the dependent variable that is Return on Assets (ROA), while the remaining 19.9%, is influenced by other variables not examined in the study.
The Influence of Capital Adequency Ratio and Loan to Deposit Ratio on Return on Equity at PT. Bank Rakyat Indonesia Tbk Amthy Suraya
PINISI Discretion Review Volume 1, Issue 1, September 2017
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.364 KB) | DOI: 10.26858/pdr.v1i1.13236

Abstract

Bank financial performance is a picture of the financial condition of a bank in a certain period, both including aspects of raising funds and channeling funds. The purpose of this study is to examine the effect of Capital Adequency Ratio (CAR) (variable X1) and Loan to Deposit Ratio (LDR) (variable X2) on Return On Equity (ROE) (variable Y). The method used in this research is descriptive analysis method with a quantitative approach. The research object of PT. Bank BRI, Tbk, period 2008-2015. The data source used is the secondary data source and the statistical method used is multiple linear regression analysis for Capital Adequency Ratio (CAR) and Loan to Deposit Ratio (LDR) to Return On Equity (ROE). By testing the classical assumptions first. The results of the study by stimulatory variables Capital Adequency Ratio (CAR) and Loan to Deposit Ratio (LDR) are known to Fcount (51,528)> Ftable (5.79) and the level of significance then the Capital Adequency Ratio (CAR) and Loan to Deposit Ratio (LDR) in a manner Simultaneously has a significant influence on Return On Equity (ROE).