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RIA ANGGRAINI
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Journal : Pendidikan Ekonomi

 1 
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP TINGKAT PROFITABILITASPADA KUD PRATAMA JAYA KECAMATAN SINGINGI KABUPATEN KUANTAN SINGINGI (RIAU) Anggraini, Ria; Ramayani,, Citra; Dahen, Lovelly Dwinda
Pendidikan Ekonomi Vol 1, No 1 (2014): Jurnal Wisuda Ke 48 Mahasiswa Prodi Pendidikan Ekonomi
Publisher : Pendidikan Ekonomi

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Abstract

ABSTRACT This study aims to analyze the influence of cash turnover , receivables turnover and inventory turnover to the level of profitability in KUD Pratama Jaya subdistrict singing Kuantan district Singingi ( Riau ) type of research is a quantitative approach , the processed secondary data obtained directly from KUD Pratama Jaya form of financial statements 2003 -20 012 . The analytical method used is multiple linear regression , F test and t test . Test results obtained by partial hypothesis , cash turnover significant effect on profitability ( 0.049 < α = 0.05 ) . Accounts receivable turnover has no significant effect on profitability ( 0.143 > α = 0.05 ) . Inventory turnover significant effect on profitability ( 0.044 < α = 0.05 ) . Testing hypotheses simultaneously , cash turnover , accounts receivable turnover , inventory turnover and significant effect on profitability ( 0.002 < α = 0.05 ) . and the results of this study showed that 89.5 % variabek profitability is affected by the independent variable , while the remaining 10.5 % is influenced by other variables that are not counted in this study
Co-Authors Abdul Hakim Laenggeng Adi Irawan Setiyanto Ady Erwansyah, Rio Aesthetica Islamy Afriyanti Hasanah Agushyibana, Farid Ali Ibrahim Alma'arif Amalia, Diah AMITA AUDILLA Andayani, Nur Rahmah Anjelina Anjelina Anjelina, Anjelina Ardan S, Muhammad Rey Ardan Saputra, Muhammad Rey Arif Darmawan Arniati Arniati arniati, arniati Awaliya, Qori Afifah Nur Ayu Puspitasari, Ayu Azriani, Sri Berlian Yuli Saputri Citra Dewi Damaiyanti, Siska dedi kurniawan Dedi Kurniawan Desi Ratna Sari, Desi Ratna Devano, Alrido Martha Dewi Zuniawati Dwi Febryanto Dwi Kartikasari Dwi Prasetio, Ossi Dwi Retnowati Dwi Retnowati Erwansyah, Rio Ady Farida Farida Fitria Handayani Hasanah, Afriyanti Hendra, Joni Hendrawan, Bambang Henny Rosmawati Herdianto, Arga Fawwaz Herminaju, Ketjuk Hidayat, Shulhan Arief Hj. Musdalifah Nurdin Indah Puspita Sari, Indah Puspita Intan Munawaroh Irianto, Danar Iswardani, Denik Ivan Achmad Nurcholis Izzati, Wisnatul Ketjuk Herminaju Lanniari HS, Rizki Lasman, Lasman Lovelly Dwinda Dahen Madalina, Rina Manggar Purwacaraka Millenia Nugraha, Hermawan Septa Nariswari, Freya Salsabila Ninik Setiyowati Ninik Setiyowati Noni Widiawatie Nurmalina Nursam, Widya Nurul Puan Sari Nurullya Rachma Poppy Farasari Prasetio, Ossi Dwi Qomarudin, Moch Hamzah Rahman, Fuad Arif Rahmawati, Diah Putri Ramdhan Witarsa Retnaningsih Retnaningsih Rianti, Restu Riri Zelmiyanti, Riri Rustanto Rahardi Sabrina, Nova Sartika, Wulan Shinta Wahyu Hati Sri Zuliarni Sugeng Riadi Syafrina, Mia Triana Maharani Utama, Doni Putra WasluRachim Safitri Wika Arsansti Putri Winanda Rizki Bagus Santosa, Winanda Rizki Bagus Yoskar Kadarisman Yudiatma, Muh. Firman Yuli Astuti , Wiwid Yulinda yulinda Ziadatul Muslimah, Khilma