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Journal : Insight Management Journal

Pengaruh perputaran kas, perputaran piutang dan perputaran persediaan terhadap profitabilitas perusahaan pada pt. indofood sukses makmur tbk Deswita Maharani; Wardayani Wardayani
Insight Management Journal Vol. 1 No. 1 (2020): September
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.59 KB) | DOI: 10.47065/imj.v1i1.11

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah ada pengaruh perputaran kas, perputaran piutang dan perputaran persediaan terhadap profitabilitas perusahaan. Metode penelitian ini menggunakan desain deskriptif kuantitatif. Sampel penelitian ini adalah PT. Indofood Sukses Makmur Tbk yang terdaftar di Bursa Efek Indonesia dalam bentuk laporan keuangan tahun 2010 sampai tahun 2018. Hasil penelitian menunjukkan bahwa secara simultan dan parsial variabel perputaran kas, perputaran piutang, dan perputaran persediaan tidak berpengaruh terhadap profitabilitas perusahaan
Pengaruh perputaran kas dan perputaran piutang terhadap profitabilitas pada PT Tiga Pilar Sejahtera Food Tbk Aida Kartika Surya; Wardayani Wardayani
Insight Management Journal Vol. 2 No. 1 (2021): September
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.129 KB) | DOI: 10.47065/imj.v2i1.83

Abstract

The purpose of this study was to determine whether there is an effect of cash turnover and accounts receivable turnover on the company's profitability simultaneously and partially at PT.Tiga Pilar Sejahtera Food Tbk for the period 2011-2018. Types and sources of data in this study was secondary data in the form of financial statements of the company PT.Tiga Pilar Sejahtera Food Tbk in 2011-2018. Data analysis used multiple linear regression test, hypothesis testing used the coefficient of determination (R2), simultaneous test (F test) and partial test (t test) with data processing used SPSS statistics 20 program. The results showed that the coefficient of determination test (R2 ) obtained a result of 0.343 or 34.3%, indicating that the cash turnover and accounts receivable turnover variables were able to explain their existence to the profitability variable, while the remaining 65.6% was explained by variables not studied. The results of the study partially showed that cash turnover has no and insignificant effect on profitability, while accounts receivable turnover has a significant and significant effect on profitability. Meanwhile, simultaneously cash turnover and accounts receivable turnover have a positive and significant effect on profitability