Article Per Year (5 Year)
p-Index From 2021 - 2026
20.278
P-Index
This Author published in this journals
All Journal Conference In Business, Accounting And Management (Cbam) 2012 EkoBis ( Ekonomi & Bisnis ) Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi dan Pendidikan Jurnal Sinergi Jurnal Siasat Bisnis SEGMEN Jurnal Manajemen dan Bisnis Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Ekonomika JAM : Jurnal Aplikasi Manajemen JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia Dinar: Jurnal Ekonomi dan Keuangan Islam Journal of Accounting and Investment JBTI : Jurnal Bisnis : Teori dan Implementasi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis DERIVATIF Jurnal Mirai Management Admisi dan Bisnis Jurnal Manajemen Jurnal Manajemen dan Bisnis Indonesia Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Manajemen Indonesia Jurnal Sinar Manajemen SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora Jurnal Universitas Paramadina Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi MANAJERIAL JURNAL MANAJEMEN MOTIVASI Economica: Jurnal Ekonomi Islam Syntax Literate: Jurnal Ilmiah Indonesia Kinerja: Jurnal Ekonomi dan Manajemen Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Abdimas Dewantara J-MAS (Jurnal Manajemen dan Sains) CAPITAL: JURNAL EKONOMI DAN MANAJEMEN SEIKO : Journal of Management & Business Stability: Journal of Management and Business Owner : Riset dan Jurnal Akuntansi Sosio e-kons Jurnal Pendidikan Ekonomi (JURKAMI) Inovator : Jurnal Manajemen Journal on Education OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Surya Abdimas Ensiklopedia of Journal YUME : Journal of Management JABE (Journal of Applied Business and Economic) Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Almana : Jurnal Manajemen dan Bisnis Jurnal Samudra Ekonomi dan Bisnis Jambura Economic Education Journal Competitive Jurnal Akuntansi dan Keuangan Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Ensiklopedia Social Review SULTANIST: Jurnal Manajemen dan Keuangan Penentuan harga obligasi dan teori tingkat bunga MANAJEMEN DEWANTARA JURNAL EKOBIS DEWANTARA Jurnal Proaksi Jurnal Pendidikan dan Konseling Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat IPTEKS Jurnal Sains Manajemen dan Bisnis Indonesia International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Bisman (Bisnis dan Manajemen): The Journal of Business and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Manajemen Kesatuan RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Jurnal Syntax Transformation Economics and Digital Business Review Journal of Economics and Business UBS Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Journal Of Business, Finance, and Economics (JBFE) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Science and Society (IJSOC) Jurnal Sosial Ekonomi Bisnis Journal Competency of Business Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Journal of Economy, Accounting and Management Science (JEAMS) Jurnal Pengabdian Mandiri Jurnal Teknologi dan Manajemen Industri Terapan JURNAL BISNIS ADMINISTRASI DAN MANAJEMEN Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital Cerdika: Jurnal Ilmiah Indonesia Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) JURNAL EKONOMI BISNIS DAN MANAJEMEN INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Journal of Economics and Management Scienties Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Bisnis Dan Manajemen: Bisman KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Jurnal Analisis Bisnis Ekonomi E-Jurnal Akuntansi Jurnal Ilmiah Sistem Informasi Akuntansi (JIMASIA)
Sri Hermuningsih
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

Published : 214 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 214 Documents
Search

 13   14   15   16   17 
Analisis Kinerja Keuangan Dengan Menggunakan Rasio Likuiditas, Solvabilitas Terhadap Rasio Profitabilitas PT. Unilever Indonesia Tbk, (UNVR) Dan PT. Indofood Sukses Makmur Tbk, (INDF) Periode 2021-2022 Wahyu Setiawan; Hasnaa Rizky Putri Q; Sri Hermuningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10546

Abstract

The purpose of this study was to analyze the comparative financial performance of PT Unilever Indonesia Tbk, (UNVR) and PT Indofood Sukses Makmur Tbk, (INDF) on the Indonesia Stock Exchange for the period 2021-2022. The research methodology used is a qualitative descriptive method with a case study type of research. The type of panel data (time series and cross section) comes from secondary data from the Indonesia Stock Exchange. The sampling technique used purposive sampling method with annual data from 2014-2018. The data was analyzed using a qualitative comparison of the company's financial performance through a comparative approach with liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The results showed that the liquidity ratio (CR) of INDF had better performance than UNVR. The liquidity ratio (QR) of INDF has better performance than UNVR. The solvency ratio (DAR) of INDF companies has better performance than UNVR. The solvency ratio (DER) of INDF companies has better performance than UNVR. Based on the profitability ratio (ROA) the UNVR company has better performance than INDF. profitability (ROE) the UNVR company has better performance than INDF.
Komparasi Rasio Profitabilitas Dan Likuiditas 2021-2022 Pada Perusahaan Emiten Unggas Endhi Hermina Ayu; Kristian Aldion Bramanto; Sri Hermuningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10808

Abstract

This research aims to identify and analyze the differences in profitability and liquidity ratios between PT Charoen Pokphand Indonesia Tbk and PT Japfa Comfeed Indonesia Tbk as poultry issuer companies for the period of 2021-2022. The research method applied is descriptive-comparative, involving the comparison of financial data from both companies for the years 2021 and 2022. Data were obtained from the financial performance reports published on the official website of the Indonesia Stock Exchange. The analysis technique includes calculating profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE), as well as liquidity ratios such as Current Ratio (CR) and Quick Ratio (QR). The analysis results show that PT Charoen Pokphand Indonesia Tbk has a higher ROA than PT Japfa Comfeed Indonesia Tbk, although there was a decrease from 2021 to 2022 for both companies. Meanwhile, the comparison of ROE indicates fluctuation in financial performance between the two companies during the observed period. The liquidity analysis shows that both companies have CR above 1, but experienced a decrease from 2021 to 2022, while QR increased from 2021 to 2022. The decrease in ROA and ROE indicates challenges in asset efficiency and the companies' ability to generate net profit, while the increase in QR suggests improvement in the companies' ability to meet short-term financial obligations
The Influence Of Institutional Ownership And Profitability On Company Value With Dividend Policy As A Moderating Variable Miles Aritopan; Sri Hermuningsih; Riskin Hidayat
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6394

Abstract

This research aims to examine the influence of institutional ownership and profitability on company value by considering dividend policy as a moderating variable in banking companies on the Indonesia Stock Exchange for the 2017-2022 period. The research method used is path coefficient analysis to test the relationship between variables. Data was obtained from annual reports of banking companies registered on the IDX. The research results show that there is a positive and significant influence between the profitability variable on company value with a significance value of 0.006 (<0.05) while the institutional ownership variable does not have a positive and insignificant influence with a significance value of 0.309 (>0.05). Apart from that, dividend policy as a moderating variable is able to influence the relationship between profitability and company value with a significance value of 0.000 (<0.05), while dividend policy is not able to influence the relationship between institutional ownership and company value. Thus, the conclusion of this research is that institutional ownership has no effect on company value with or without considering dividend policy, while profitability has a direct and significant influence on company value with or without considering dividend policy. Therefore, company management needs to pay attention to these factors in managing company policies and investments to increase long-term company value.
The Effects of Net Profit Margin, Debt Ratio, Total Assets Turnover, and Current Ratio on the Stock Prices of IDX 30 Companies within 2018-2022 Nicko Albart; Hadi Purnomo; Ujang Suherman; Loso Judijanto; Sri Hermuningsih
International Journal of Science and Society Vol 5 No 5 (2023): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v5i5.907

Abstract

This research delves into the intricate relationship between financial metrics and stock prices within the Indonesian market context. Analyzing data from IDX 30 companies over the period 2018-2022, the study focuses on net profit margin, debt ratio, total assets turnover, and current ratio as key variables. The findings reveal that net profit margin exerts a positive significant influence on stock prices, highlighting the allure of profitable companies to investors. Conversely, the current ratio exhibits a negative impact, indicating the nuanced interplay between liquidity and stock valuation. Notably, total assets turnover does not significantly influence stock prices, emphasizing the multifaceted nature of investment decisions. Additionally, the study underscores the adverse effect of higher debt ratios on stock prices, reflecting investor concerns about financial leverage. These insights offer valuable implications for investors, analysts, and policymakers, enhancing our understanding of the Indonesian stock market dynamics and aiding in strategic investment planning.
ANALISIS LAPORAN KEUANGAN PT. SEMEN BATURAJA TBK 2022 DAN 2023 Fetikasari Ardiyanti; Cahya Fitriana; Sanika Yuli Pramadoni; Hedi Fitriyanto; Sri Hermuningsih
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i8.7333

Abstract

Penelitian ini menganalisis laporan keuangan PT Semen Baturaja, Tbk untuk tahun 2022 dan 2023. Tujuan penelitian ini untuk mengetahui bagaimana kinerja keuangan PT. Semen Baturaja, Tbk tahun 2022 dan 2023 dengan menganalisis menggunakan rasio likuiditas, rasio aktivitas, rasio solvabilitas dan rasio profitabilitas. Hasil analisis menunjukkan kinerja keuangan yang dilihat dari rasio likuiditas yaitu current rasio dan quick rasio mengalami penurunan. Dilihat dari rasio aktivitas mengalami kenaikan dari sisi rasio perputaran persediaan, rasio perputaran aset tetap dan perputaran total aset. Kinerja keuangan yang dilihat dari rasio solvabilitas dapat dikatakan cukup baik disebabkan oleh debt to equity rasio dan debt to asset rasio yang mengalami penurunan. Kinerja perusahaan dilihat dari rasio profitabilitas perusahaan meningkat dilihat profit margin, return on equity dan return on asset mengalami peningkatan. Penelitian ini merekomendasikan peningkatan likuiditas dan optimalisasi pengelolaan piutang untuk mendukung pertumbuhan berkelanjutan.
ANALISIS LAPORAN KEUANGAN PT. SEMEN BATURAJA TBK 2022 DAN 2023 Fetikasari Ardiyanti; Cahya Fitriana; Sanika Yuli Pramadoni; Hedi Fitriyanto; Sri Hermuningsih
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i8.7339

Abstract

Penelitian ini menganalisis laporan keuangan PT Semen Baturaja, Tbk untuk tahun 2022 dan 2023. Tujuan penelitian ini untuk mengetahui bagaimana kinerja keuangan PT. Semen Baturaja, Tbk tahun 2022 dan 2023 dengan menganalisis menggunakan rasio likuiditas, rasio aktivitas, rasio solvabilitas dan rasio profitabilitas. Hasil analisis menunjukkan kinerja keuangan yang dilihat dari rasio likuiditas yaitu current rasio dan quick rasio mengalami penurunan. Dilihat dari rasio aktivitas mengalami kenaikan dari sisi rasio perputaran persediaan, rasio perputaran aset tetap dan perputaran total aset. Kinerja keuangan yang dilihat dari rasio solvabilitas dapat dikatakan cukup baik disebabkan oleh debt to equity rasio dan debt to asset rasio yang mengalami penurunan. Kinerja perusahaan dilihat dari rasio profitabilitas perusahaan meningkat dilihat profit margin, return on equity dan return on asset mengalami peningkatan. Penelitian ini merekomendasikan peningkatan likuiditas dan optimalisasi pengelolaan piutang untuk mendukung pertumbuhan berkelanjutan.
Analisis Keuangan Perusahaan Ditinjau Dari Rasio Likuiditas, Aktivitas, Hutang Dan Profitabilitas (Studi Kasus PT. Mandom Indonesia, Tbk) Febriana, Puspa Eka Ayu; Aslam, Prima Siwi; Hermuningsih, Sri; Retnaningsih, Rahayu
KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Vol 3, No 4 (2024): KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/kontan.v3i4.968

Abstract

This study aims to determine how the financial performance of PT Mandom Tbk. during the reporting year 2022-2023. The data and information used in this study were obtained from the Indonesia Stock Exchange. Testing is carried out based on four categories of financial ratios, namely, Liquidity Ratio, Activity Ratio, Debt Ratio and Profitability Ratio.  The research was conducted using a descriptive quantitative approach and the data used was secondary data in the form of financial statements income statements and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the analysis of the liquidity ratio, the company's financial performance shows a good condition. Based on the debt ratio analysis the company's financial performance shows good condition. Based on the analysis of activity ratios, the company's financial performance shows good conditions for accounts receivable activities and less good for inventory activities and fixed asset activities. Based on the results of research analysis using the profitability ratio, the company's financial performance shows a poor condition.ABSTRAKPenelitian ini bertujuan untuk mengetahui bagaimana kinerja keuangan PT Mandom Tbk. selama tahun pelaporan 2022-2023. Data dan informasi yang digunakan dalam penelitian ini diperoleh dari Bursa Efek Indonesia. Pengujian dilakukan berdasarkan empat kategori rasio keuangan yaitu, Rasio Likuiditas, Rasio Aktivitas, Rasio Utang dan Rasio Profitabilitas.  Penelitian dilakukan dengan menggunakan pendekatan kuantitatif deskriptif dan data yang digunakan adalah data sekunder berupa laporan keuangan, laporan laba rugi dan laporan posisi keuangan yang diperoleh dari Bursa Efek Indonesia (BEI). Berdasarkan analisis rasio likuiditas kinerja keuangan perusahaan menunjukkan kondisi yang baik. Berdasarkan analisis rasio utang kinerja keuangan perusahaan menunjukkan kondisi yang baik. Berdasarkan analisis rasio aktivitas kinerja keuangan perusahaan menunjukkan kondisi yang baik untuk aktivitas piutang dan kurang baik untuk aktivitas persediaan dan aktivitas aktiva tetap. Berdasarkan hasil analisis penelitian dengan menggunakan rasio profitabilitas kinerja keuangan perusahaan menunjukkan kondisi yang kurang baik.
Profitability, Firm Size, and Liquidity as Determinants of Firm Value: Evidence from Indonesia’s Textile and Garment Sector Sangadji, Nursania; Hermuningsih, Sri; Rinofah, Risal
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.20-29

Abstract

This study examines the effect of profitability, firm size, and liquidity on firm value in textile and garment manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Using a purposive sampling method, the study selects companies that meet specific criteria, resulting in a sample analyzed through multiple linear regression. Profitability is measured using Return on Assets (ROA), the natural logarithm of total assets represents firm size, and liquidity is assessed through the Current Ratio (CR). In contrast, firm value is measured using the Price-to-Book Value (PBV) ratio. The results indicate that profitability does not significantly affect firm value, suggesting that investors consider other financial factors when assessing a company's worth. Firm size negatively and significantly affects firm value, implying that larger firms may experience inefficiencies that reduce their attractiveness to investors. Liquidity also does not significantly impact firm value, reinforcing that holding excess liquid assets does not necessarily contribute to higher firm valuation. However, when tested simultaneously, profitability, firm size, and liquidity collectively significantly impact firm value, indicating their interconnected role in financial decision-making. The findings align with agency, trade-off, and signalling theories, providing new insights into the valuation of firms in emerging markets. The study offers practical implications for corporate managers, emphasizing the importance of optimizing asset utilization and balancing financial strategies to enhance firm value. Additionally, the study highlights the need for investors to consider multiple financial indicators beyond traditional metrics.
PENGARUH CASH HOLDING DAN RETURN ON ASSET TERHADAP NILAI PERUSAHAAN DIMODERASI OLEH DEBT TO EQUITY RATIO Salma, Syarifah; Hermuningsih, Sri; Hidayat, Riskin
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 04 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i04.33857

Abstract

The aim of the study is to examine the influence of cash holding and return on assets on firm value with the debt to equity ratio as moderation. The data type is secondary. The population is health sector companies in the ISSI. The sampling technique used purposive sampling. The research data is financial reports published on the Indonesia Stock Exchange 2019-2023. Analysis using the PLS-SEM method evaluates the outer and inner models. Includes convergent validity, discriminant validity, and composite reliability, Cronbach's alpha for parameter blocks. Also, the R-square value for construct validity and the Standard Root Mean Residual value for model fit, then hypothesis testing. Data was processed with SmartPLS 4.0 software. This research shows that cash holding has no significant effect, return on assets has a significant positive effect, the debt to equity ratio is able to weaken the influence between cash holding and firm value, and the debt to equity ratio is able to strengthen the influence between return on assets and firm value. Keywords: Cash Holding, Return on Asset, Firm Value, Debt to Equity Ratio.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (STUDI KASUS: PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022) Rahmawati, Sindi; Hermuningsih, Sri; Damanik, Johannes Maysan
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 05 (2024): Jurnal Manajemen Terapan dan Keuangan (Edisi Khusus)
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i05.35663

Abstract

This research aims to determine the effect of cash turnover, receivables turnover and inventory turnover on profitability (ROA) in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The independent variables in this research are cash turnover, accounts receivable turnover, and inventory turnover. The dependent variable in this research is profitability. The research population is food and beverage companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The sampling technique used was purposive sampling technique. Based on predetermined criteria, a sample of 15 companies was obtained. The type of data used is secondary data taken using the documentation method by accessing the website www.idx.co.id and the websites of each company. The data analysis technique uses the classic assumption test, multiple linear regression analysis, and hypothesis testing using the SPSS 26 program. The results of the research show that cash turnover has a significant positive effect on profitability, receivables turnover has a significant positive effect on profitability, inventory turnover has a significant positive effect on profitability, and simultaneously the variables cash turnover, accounts receivable turnover and inventory turnover have a significant positive effect on profitability. Keywords: Cash Turnover, Receivables Turnover, Inventory Turnover, Profitability Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas, perputaran piutang, dan perputaran persediaan terhadap profitabilitas (ROA) pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Variabel independen dalam penelitian ini adalah perputaran kas, perputaran piutang, dan perputaran persediaan. Untuk variabel dependen dalam penelitian ini adalah profitabilitas. Populasi penelitian adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh sampel sejumlah 15 perusahaan. jenis data yang digunakan adalah data sekunder yang diambil dengan metode dokumentasi dengan cara mengakses situs www.idx.co.id dan situs masing-masing perusahaan. Teknik analisis data menggunakan uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis melalui program SPSS 26. Hasil penelitian menunjukkan bahwa perputaran kas berpengaruh positif signifikan terhadap profitabilitas, perputaran piutang berpengaruh positif signifikan terhadap profitabilitas, perputaran persediaan berpengaruh positif signifikan terhadap profitabilitas, dan secara simultan variabel perputaran kas, perputaran piutang, dan perputaran persediaan berpengaruh positif signifikan terhadap profitabilitas. Kata Kunci: Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Profitabilitas
Co-Authors Addo Ryandana Adi Wijaya Adi Wijaya Agus Dwi Cahya Agustine, Aurel Agustinus Eko Susetyo Ahmad Ahmad Ahmad Baiza Alamsurya Kubara Endriharto Alfiatul Maulida Alfiatul Maulida Alfiatul Maulida Alfiatul Maulida Alfiatul Maulida Alfiatul Maulida Alfiatul Maulida Alfiatul Maulida Alfiatul Maulida, Alfiatul Alfiatul   Maulida Alfonsus Vianey Nara Uran Ali Djamhuri Ananto Dwi Antoro Anggita Putri Rachmawati Anggita Putri Rachmawati Anisa Nurul Hidayah Anissa Dewi Rahmawati Anisya Dewi Rahmawati Anisya Dewi Rahmawati Anisya Dewi Rahmawati Anisya Dewi Rahmawati Anna Sulistyawati Anom Rinumpaka Arafah, Riqif Ari Andri Wibowo Ariandini, Athir Arief Mujiono arief Arif Fadlilah Armando Lahura Arum Narwita Sari Asa, Maria Ekardis Aslam, Prima Siwi Asmarysa Pangestytyca Aurel Priastyca Permata Agustine Bekti widanta Benu, Fransince Burhan Marwanto Cahya Fitriana Cahyono, Harry Cakra Wibawa Khoiril Fadli Chandra Dewi, Ardianary Choirul Latifah, Riska Cindy Astuti Damanik, Johanes Maysan Damanik, Johannes Maysan Dana Refiani Nurazizah Darliani, Darliani desi eka ardiani Devi Dean Ayu Wardhany Devi Dean Wardhany Dewi Anjani Dewi Anjani, Dewi Dewi Kusuma Wardani Diah Lestari Mumpuni Dian   Melsa Irawati Dicky Hidayat dita erdiya ningsih Dody Shinto Prabowo Dus Reis Doa, Ajita Da Silva Dwiningsih Dwiningsih Dyah Arumsari Cahyaningsih Edi Nugroho Eko Agus Setiawan Eko Agus Setiawan Elia Sundari Endhi Hermina Ayu Ersi Elisabet Ersi, Elisabet - Erwin Hanggoro Agung Nugroho Eva Listyarini Evi Zulfiah Faisal, Bagus Fanda Savestra Farom, Sogun Al Febriana Kresna sari Febriana, Puspa Eka Ayu Femelia Yovita Bita Fetikasari Ardiyanti Findia Idamazari Fitri Rahayu A Franky Putra Galih Abi Nugroho Galih Gerranda Ramadhani Gendro Wiyono Gendro Wiyono Gerri Sarwo Edi, Akhmad Giska Ariya Sanggita Guterres Riu, Julinha Betty Habibie Hadi Purnomo Haerunnisah, Haerunnisah Halimah Trisayuni Hanita Yuniati Harnandito Paramadharma, Harnandito Harta Daya, Viviana Oktaviani Hartanti, Wenti Hartono, M. Edhie Hasnaa Rizky Putri Q Hastin Wijayani Hedi Fitriyanto Hironimus Olang Ika Nurmala Ika Puspitasari Indah Nur Isnaini Indika Candra Putra Indra Subekti Intan Novita Ningrum Intan Puspita Sari Intri Ayu Murti Intri Ayu Murti Irana Khristyami Irmawati Irmawati Ismail Ismail Ismiati, Jihan Dwi Jauhari Mursid Jendra Jaqualine Jekwam Jessinda Kurnia Saida, Chiquita juraidah, juraidah Juwarso Juwarso Juwarso, Juwarso Karina Ardhia Hendrayani Khafidloh, Suciliya Nor khorunisa, Atikah Raid Kinasih, Ayuda Saridiva Kon, Iknasius Kristi Wardani Kristi Wardani Kristian Aldion Bramanto Kurnia Rambe Kurniasari, Riza Kusuma Chandra Kirana Kusuma Chandra Kirana, Kusuma Chandra Kusumawardhani, Ratih Laeli Choerun Nikmah Lipursari Lipursari Liswardani, Eviana Loso Judijanto M.U. Falah Marhadi Marhadi, Marhadi Maria Dou Maria Magdalena Kelu Balawanga Marlinaayu Dhiyana Kriswidyaningrum Maysan Damanik, Johannes Ma’ruf Agung Kurniawan Meilinda Dwi Astuti Meliana Herwanti Merizka Lovian Miles Aritopan Misthika Dewi Mita Yuli Cahyati Monita B, Cantika Mubariz, Muhammad Mugiyono Muh Khaerul Wildan Muh Mukhsin Muhammad Ali Sa’id Muhammad Mubariz Muhammad Raymon Hidayat Mujino Mujino Mujino Mujino Mujino Mujino, Mujino Mumpuni, Diah Lestari Nadia Melliana Nadiya Ayunita Nanda Adhiwijaya Narga, Amahorseja Clarisa Artha Nicko Albart Nikmah, Laeli Choerun Nita Novia Nugraha Putri Nova Dwi Andriyanto Novita Kurnia Ayuningtyas Nur Almuna Nur Anisa Nur Linda Nur Rahayuningsih Nwi intan Peni, Katarina Ina Pinjaman, Saizal Bin Prie Dewi Listanti Prima Sari, Pristin Pristin Prima Sari Pristin Prima Sari Pristin Prima Sari Putri, Melinda Risqi Setya Qurrotu’ainii, Hasnaa Rizky Putri Rafikasiwi Wulan Andarwati Rahmawati Rahmawati, Anisya Dewi Rahmawati, Sindi Ratih Kusumawardani Ratih Kusumawardhani Ratih Kusumawardhani Ratih Kusumawardhani Ratih Kusumawardhani Ratnasari, Lia Regina Devi Endarwati Retnaningsih, Rahayu Retno Widiastuti Rexyan Puspita Ningrum Ria Prasetyaningsih Rifka Damayanti Rifqi Syarif Nasrulloh Rina Kurniawati Risal Rinofah, Risal Riskin Hidayat Riskin Hidayat Rita Listiyanti Rita Purnama Sari Rizka Karolina Putri Rizki Oktavia Rizki Wulandari Ropita Ropita Sangadji, Nursania Sanika Yuli Pramadoni Santy Pujaraniam Sari, Adelia Rantika sari, Febriana Kresna sari, intan puspita Sari, Pristin Prima Sarwar, Suleman Seran, Renyarosari Bano Setiawan, Eko Agus Setya Kristiyanto Shifa Megarani Shollahudin Al Rafsanjani Siswanto Siwi Khasanah Sri_Muryani Cahyani Sry Wahyuni Hasan Suharyati Suharyati Sujiyati Sujiyati Sukma, Widhi Fitria Sulistyawati, Anna Sumarlan Sumarlan Suparna Suparna Suryadi Setiawan Sutanto, Dedy Suyanto Suyanto Suyanto, S Syarifah Salma Syarifah Salma Teguh Widiatmoko Titik Susilowati Tri Purwanti Trilastiti Suryaningtyas Ujang Suherman ULUL AZMI umi arifah Utami, Putri Dewi V. Reza Bayu Kurniawan Verawati Agustina Vira Aulia Gusfi Wahyu Setiawan Wahyu Tri Untoro WAHYUNI Wardhany, Devi Dean Wardhany, Devi Dean Ayu Waris Wenti Hartanti Widanta, Bekti Winata, Wulan Wulandari, Nita Yahya, Husaini Yempormase, Petrosina Yohanes Marianus Yafandi Yulaiha, Ambar Ilham Yuliana Sabilla Widya Iswara Yulianti, Elysa Yuniati, Hanita Yunita, Nurul Yusmeco, Vito Alviandri Zahrah Nabilah zudi Rahmawan