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All Journal Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi
Rahmadiah Hanum
Sekolah Tinggi Ilmu Ekonomi Al Washliyah Sibolga
Economics, Econometrics & Finance

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The Effect of Receivables Turnover Ratio and Current Assets Turnover Ratio on Own Capital Profitability at PT. Alfa Scorpii Sibolga Denisa Gea; Safriadi Pohan; Rahmadiah Hanum
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 01 (2024): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, Edition April 2024
Publisher : Sean Institute

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Abstract

This research aims to determine whether the receivables turnover ratio (X1) and the current assets turnover ratio (X2) either partially or simultaneously have a significant effect on the profitability of own capital at PT. Alfa Scorpii Sibolga. The data analysis methods used are classical assumption testing, multiple linear regression analysis and hypothesis testing. The data used in this research is secondary data, by collecting PT financial reports. Alfa Scorpii Sibolga which consists of a balance sheet and profit and loss report for 2018 to 2022. The sample used in this research is a financial report in the form of a balance sheet and profit and loss report of PT. Alfa Scorpii Sibolga 2018 - 2022. The results of the F test, obtained a calculated F value of 0.420 with a significant level of 0.704, meaning that simultaneously (simultaneously) the receivables turnover ratio and the current assets turnover ratio have an insignificant effect on the profitability of own capital. Partial t test results shows the level of significance obtained from the independent variables, namely the receivables turnover ratio of -0.900 and the ratio of current assets turnover to own capital profitability of 0.463. This shows that the receivables turnover ratio has an insignificant negative effect and the current assets turnover ratio has an insignificant positive effect on the profitability of own capital. Based on the research results, the researcher suggests that investors should pay attention to the value of the receivables turnover ratio and current assets turnover ratio before making a decision to invest, and companies should pay attention to the management of receivables and current assets by paying attention to the receivables turnover ratio and current assets turnover ratio to make it more effective and efficient so as to achieve maximum profits.
The Effect of Inventory Turnover Ratio and Total Asset Turnover Ratio on Profitability Economics at PT. Alfa Scorpii Sibolga Febri Syahraini Nasution; Safriadi Pohan; Rahmadiah Hanum
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 01 (2024): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, Edition April 2024
Publisher : Sean Institute

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Abstract

The objective of this study is to ascertain whether PT. Alfa Scorpii Sibolga's economic profitability is significantly impacted, partially and concurrently, by the inventory turnover ratio (X1) and total asset turnover ratio (X2). Multiple linear regression analysis, hypothesis testing, and classical assumption testing are the data analytic techniques used. By gathering PT financial reports, secondary data was obtained for this study. Alfa Scorpii Sibolga, comprising a profit and loss statement and balance sheet for the years 2018 through 2022. The balance sheet and profit and loss report of PT. Alfa Scorpii Sibolga for the years 2018 through 2022 served as the research sample. The inventory turnover ratio and total asset turnover ratio both had an insignificant impact on economic profitability concurrently, according to the F test results, which had a F value of 0.390 at a significance level of 0.719. The results of the partial t test demonstrate the degree of significance that was determined by the independent variables, which are the total asset turnover ratio (0.874) and the inventory turnover ratio (-0.823). This demonstrates that the total asset turnover ratio has a negligible positive impact on economic profitability and the inventory turnover ratio has an insignificant negative impact. Based on the study's findings, the researcher recommends that before making an investment, investors consider the value of the inventory turnover ratio and total asset turnover ratio. Additionally, businesses should focus on inventory and total asset management by analysing the inventory turnover ratio and total asset turnover ratio to increase productivity and profitability.
Co-Authors Denisa Gea Febri Syahraini Nasution Safriadi Pohan