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Imran Dasena
Politeknik Negeri Bandung

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Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019 Imran Dasena; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to knowing impact of cash turnover, receivable along with inventory on profitability in manufacturing companies listed on the ISE for the year 2015-2019. Profitability calculation uses ROA. This kind of research is quantitative, wear secondary data taken using the documentation method on the website www.idx.co.id. The type of sampling using purposive sampling, with a sample of 24 companies. Partially, cash turnover has no significant effect on profitability. This happened because of uncollectible receivables and a conservative limit on the average cash value of current assets of more than 30%. Receivable turnover has a significant effect on profitability. This happens because the company does not focus on increasing profits, but balances current liabilities. Inventory Turnover has a significant effect on profitability. This happens because inventory are provided in sufficient quantities. Simultaneously gives the result has a significant effect on profitability. This shows that working capital is carried out productively.
Co-Authors Sembiring, Etti Ernita