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Fakultas Ekonomi Universitas Krisnadwipayana Jalan Unkris Jatiwaringin Jakarta Timur

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PENGARUH CASH TURNOVER DAN RECEIVABLE TURNOVER TERHADAP PROFITABILITAS PADA PERUSAHAAN JASA SUB SEKTOR PROPERTY AND REAL ESTATE PERIODE 2014-2019 Sugito
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 3 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i3.398

Abstract

This study aims to determine and analyze the effect of cash turnover and accounts receivable turnover on profitability in the property and real estate sub sector services companies listed on the Indonesia Stock Exchange for the period 2014-2019. The research method is to use quantitative analysis. From the results of research that has been carried out, simultaneous variable cash turnover and accounts receivable turnover has a significant positive effect on profitability (ROA) in property and housing sub sector services companies listed on the Indonesia Stock Exchange in 2014-2019. Partially cash turnover has a significant negative effect on profitability (ROA). Accounts receivable turnover has a significant positive effect on profitability (ROA).