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All Journal JURNAL LENTERA BISNIS
Rahmanita Rahmanita
Universitas Jambi
Economics, Econometrics & Finance Social Sciences

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PENGARUH PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN DAN PERPUTARAN AKTIVA TETAP TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN TAHUN 2017-2021 Rahmanita Rahmanita; Achmad Hizazi; Rahayu Rahayu
JURNAL LENTERA BISNIS Vol. 12 No. 3 (2023): JURNAL LENTERA BISNIS, September 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i3.797

Abstract

This study aims to examine receivable turnover, inventory turnover, and fixed asset turnover on profitability in food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021. This research is using quantitative method with secondary data. The population used in this research was 85 samples. Sampling is based on a purposive sampling method that follows certain criteria. The analytical method used is multiple linear analysis using SPSS. Based on the results of the partial or t test, receivables turnover variable has no effect on profitability, meanwhile inventory turnover and fixed asset turnover have a significant effect on profitability. Simultaneously accounts receivable turnover, inventory turnover, and fixed asset turnover have a significant effect on profitability in food and beverage companies listed on the Indonesia Stock Exchange. Keywords: Accounts Receivable Turnover, Inventory Turnover, Fixed Asset Turnover, Profitability
Co-Authors Achmad Hizazi Rahayu Rahayu