Dilla Ramadani
Univeristas Negeri Padang

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Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2017 Dilla Ramadani; Rosyeni Rasyid
Jurnal Kajian Manajemen dan Wirausaha Vol 1, No 1 (2019): Jurnal Kajian Manajemen dan Wirausaha
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmw0254330

Abstract

Purpose - This study aims to determine the effect of (1) cash turnover on profitability (2) accounts receivable turnover to profitability (3) and inventory turnover to profitability (ROA) in food and beverage companies listed on the Indonesia Stock Exchange.Methodology - This research is classified as causative research. The population in this study were all food and beverage companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by purposive sampling based on the criteria of a food and beverage company listed on the IDX, the company that issued financial statements during the year of observation. The sample in this study was 65 observations. The type of data used is secondary data from the website www.idx.co.id. The analytical method used is multiple regression analysis using the STATA program.Finding - The results of this study indicate (1) cash turnover has a significant positive effect on profitability (2) accounts receivable turnover has a significant positive effect on profitability (3) and inventory turnover has no significant positive effect on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX). Keywords:     Cash Turnover, Receivable Turnover, Inventory Turnover, Working Capital Turnover,  Profitability