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All Journal International Journal of Economics Development Research (IJEDR) Jurnal Paradigma Akuntansi
Fajriyanti, Nurul
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Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Paradigma Akuntansi

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PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS Fajriyanti, Nurul; Ekadjaja, Agustin
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.32846

Abstract

Due to the declining profitability of manufacturing companies from 2018 to 2020, investors need to know the company's activities in terms turnover of working, inventory turnover, and debt turnover. Therefore, this study will determine the impact of working capital turnover, inventory turnover, and accounts receivable turnover on the profitability of manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2020. I am aiming for it. The method used to create the survey data is a quantitative description method using data from the annual financial statements of the manufacturing sector 2018-2020. The results of multiple regression analysis using SPSS 25.0 show that working capital turnover has a significant negative impact on profitability. Inventory turnover, on the other hand, does not have a significant negative impact on profitability. Revenue from accounts receivable does not have a significant positive impact on profitability.
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS Fajriyanti, Nurul; Ekadjaja, Agustin
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31423

Abstract

The phenomenon of declining profitability of manufacturing companies from 2018-2020 causes investors to need to know the company's activities through the working capital turnover ratio, inventory turnover, accounts receivable turnover. Therefore, this study aims to determine the effect of working capital turnover, inventory turnover, accounts receivable turnover on profitability in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The method applied to process research data is a quantitative-descriptive method with data from the financial statements of the manufacturing sector from 2018-2020. From the results of multiple regression analysis using SPSS 25.0, it is known that working capital turnover has a significant negative effect on profitability. Meanwhile, inventory turnover has no significant negative effect on profitability. Accounts Receivable Turnover has no significant positive effect on profitability.
Co-Authors Agustin Ekadjaja Aksan, Ismul Sardju, Fitriani Sinen, Kasim