Article Per Year (5 Year)
p-Index From 2021 - 2026
1.376
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian Dharma Laksana JURNAL ABDIMAS TRIDHARMA MANAJEMEN DEDIKASI PKM Jurnal Abdi Masyarakat Humanis Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Jurnal Konsisten
Arif Surahman
universitas pamulang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT SEMEN BATURAJA TBK TAHUN 2013-2022 RIZQY FATHI BOWI SIHOTANG; Arif Surahman
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.10932

Abstract

Abstract. This study aims to analyze the effect of cash turnover and receivables turnover on profitability, proxied by Return On Assets (ROA), at PT Semen Baturaja Tbk during the 2013–2022 period, both partially and simultaneously. The study employed an associative quantitative method using secondary data in the form of the company’s annual financial statements obtained from the company’s official website. The data analysis technique applied was multiple linear regression, supported by partial testing (t-test), simultaneous testing (F-test), and the coefficient of determination.The results indicate that, partially, cash turnover has a negative and significant effect on ROA, with an absolute t-value of 4.921 exceeding the t-table value of 2.30600 and a significance value of 0.002, which is lower than 0.05; therefore, H1 is accepted. Receivables turnover has an effect on ROA but is not statistically significant, as indicated by a t-value of 2.352 exceeding the t-table value of 2.30600 and a significance value of 0.051, which is greater than 0.05; therefore, H2 is rejected. Simultaneously, cash turnover and receivables turnover have a significant effect on ROA, with an F-value of 39.911 exceeding the F-table value of 4.74 and a significance value of 0.001, which is lower than 0.05; therefore, H3 is accepted. The R Square value of 0.896 indicates that 89.6% of the variation in ROA can be explained by both variables, while the remaining 10.4% is influenced by other variables outside the scope of this study. Keywords: Cash Turnover, Accounts Receivable Turnover, Return On Assets, Profitability
Co-Authors Agustina Mogi Catur Galuh Ratnagung Cornelia Dumarya Manik Edian Fahmy Eko Cahyadi Gusti Rangga Hafis Laksamana Nuraldy Hengki Hermawan Heri Murtiyoko Iman Lubis Jamaludin Jamaludin Kartono Kartono Krisdipayanti Krisdipayanti Laila Listiani Putri Lily Setyawati Kristianti Muhammad Yuda Alhabsyi Nefo Indra Nizar Nufzatutsaniah Nufzatutsaniah Pancagaluh Ratnasih Rissa Hanny RIZQY FATHI BOWI SIHOTANG Rudy Bodewyn Mangasa Tua safiih, Abdul Rahman Santi Octavianti Tri Wartono Wahyu Nurul Faroh