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Journal : Journal of Ekonomics, Finance, and Management Studies

Pengaruh Perputaran Piutang dan Perputaran Modal Kerja terhadap Profitabilitas Luthfiyyah Muhadzdzab; Herlina Rasjid; Raflin Hinelo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5379

Abstract

This research aim to determine the effect of Receivables Turnover and Working Capital Turnover on Profitability in General Insurance Companies Listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling technique for this research is purposive sampling, and the number of samples consists of 9 banking companies. The data collection technique in this research uses secondary data from financial statement data published by General Insurance Companies Listed on the Indonesia Stock Exchange (IDX). The data analysis uses multiple linear regression analiysis, and the data analysis method uses the SPSS 23 application. The test result using multiple linear regression shows that, partially, working capital turnover contributed to a negative and significant effect on profitability, meaning that the increase and decrease in working capital do not affect the profits received by the company. Receivables Tunover hand a positive and significant effect on profitability. Simultan eously, Accounts Receivables Turnover and Working Capital Trunover effected Profitability General Insurance Companies.
Co-Authors Abd. Rahman Pakaya Abdulrahim Maruwae Agil Bahsoan Agunta, Tiara Santri Alma Pakiun Ambar Nabiilah Arsjad Andi Juanna Ardiansyah Ardiyansyah Ardiyansyah Armaku , Kholkartya Novianti Asnawi, Melan Angriani Atmanda Mokodompit Boby Rantow Payu Daud, Yolanda Maramis Dewa Ayu Lestari Dewi Indrayani Hamin Diah Anggriani Albert Diva Revansyach Soga Djuba, Irmawaty R. Dungga, Meriyana Fransisca Elvira Akuba Endi Rahman Habi, Putri Delparani Hais Dama Halid Ahmad Hapsawati Taan Herlina Rasjid Husain Ambo Husen Arifin Idham Masri Ishak Idris Yanto Niode Irawati Abdul Irina Popoi Irwan Yantu Isa, Ramlan Amir Jamila H. Rauf Kidamu, Opan Kifli Ahmad Kude, Lurinda A. Lanto Miriatin Amali Lidjali, Andriani H. Lisda L. Asi Luthfiyyah Muhadzdzab Manhia, Ayisah Maya Novrita Dama Meimun Hamzah Melizubaida Mahmud Meyko Panigoro Miranda Puspita Moh. Alaika Nurula Moh. Fadhel Karmoy Mohamad Agus Salim Monoarfa Mohamad Rinaldi Djakaria Musa, Rivai Musa, Rivai Thalib Noval Adriyanus Karim Novita Djafar Nurain Putri Wahab Nurnaningsih Domili Pakaya, Abd Rahman Radia Hafid Radji, Djoko Lesmanan Rahma Mohi Rahmantyo Pambi Refliani Kakilo Rilwins Onggilu Riska Annisa Abdjul Riska Jangko Rizan Machmud Robiyati Podungge Rosman Ilato Roy Hasiru Selvi Selvi Sri Indriyani S. Dai Sudirman Sudirman Syarwani Canon Talani, Novita M. Tasya Kidam Umin Kango Valentina Monoarfa Wahyu Lestari Win, Thinzar Windra Angraini Harun Wirna D. Rahim Wiwin Wiwin, Wiwin Yakob Nina Yulianti Toralawe Yulinda L.Ismail Yunita Gaib Yusrin S. Hasan