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Journal : SENMEA

Leverage , Ukuran Perusahaan , Likuiditas Terhadap Profitabilitas Perusahaan Farmasi di BEI Periode 2012 - 2018 Ristiani, Aulia Vivi; Nurlaela, Siti; Dewi, Riana Rachmawati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims2 to examine2 and analyze2 the2 effect2 of leverage (DER), company size (SIZE), liquidity (CR) on the1 profitability of pharmaceutical companies on2 the2 Indonesian Stock2 Exchange2 in the period 2012 - 2018. The population1 in1 this1 study1 is pharmaceutical companies1 listed1 on1 the Indonesian Stock1 Exchange1 in the 2012-2018 period. Sampling uses a purposive sampling technique, so that a sample of 7 pharmaceutical companies is obtained. Data collection is carried out using documentation techniques obtained from the official website www.idx.co.id .The data analysis2 technique2 used2 is multiple2 linear1 regression1 analysis. The results1 of1 this study indicate that leverage, company size and liquidity simultaneously affect profitability while partially leverage influences profitability as well as company size and liquidity affect the profitability of pharmaceutical companies.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Fitriana, Ita Dwi; Wijayanti, Anita; Dewi, Riana Rachmawati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on the profitability. This research uses secondary data in conducting analysis. The dependent variables are profitability and independent variables, cash turnover, receivable turnover and inventory turnover. The population of this research is companies listed on the IDX in 2013-2019.The sample used in this study is 35 samples. Testing the hypothesis of this study using multiple linear regression test. The results showed that: 1) cash turnover does not have a significant effect on profitability, 2)receivable turnover does not have a significant effect on profitabilit, 3)inventory turnover has a significant effect on profitability.