Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
tika al shafti
Politeknik Negeri Batam
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE IMPACT OF CASH CONVERSION CYCLE EFFIENCY ON OPTIMIZATION OF RETURN ON ASSET ON PROPERTY & REAL ESTATE SUBSECTORS tika al shafti; afriyanti hasanah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 2 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.594 KB) | DOI: 10.30871/jama.v3i2.1553

Abstract

This study aims to examine the impact of cash conversion cycle efficiency on optimization of return on assets on property & real estate sub-sector listed in Indonesia Stock Exchange (IDX) period 2013-2016. The cash conversion cycle is proxied by 3 variables: average inventory period, average collection period and average payment period. Sampling method using purposive sampling technique. The data used is cross section data. Data analysis techniques use simple linear regression analysis. The result of research stated that debt repayment period has positive effect to return on asset of company. Cash conversion cycle, inventory turnover period and receivable collection period have no effect on return on asset of the company.
Co-Authors Afriyanti Hasanah