Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Benefit : Journal of Bussiness, Economics, and Finance
Sispa Dasilpa
Universitas Muslim Indonesia
Economics, Econometrics & Finance Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Perputaran Modal Kerja, Likuiditas, Leverage dan Aktivitas Terhadap Profitabilitas Sub Sektor Ritel yang Terdaftar di Bursa Efek Indonesia Sispa Dasilpa; Masdar Mas’ud; Arifin Arifin
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 2 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract This study aims to determine the effect of working capital turnover, liquidity, leverage, and activity on the profitability of the retail sub-sector listed on the Indonesia Stock Exchange. This study employed quantitative research. The population comprised 32 companies, with a sample size of 19 retail companies. Purposive sampling was used for the sampling. SPSS was used for the testing. Data analysis employed multiple linear regression, coefficient of determination, simultaneous analysis, and hypothesis testing. The results of this study indicate that working capital turnover (Receivable Turnover) does not significantly affect (ROE) in retail sub-sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Liquidity (Quick Ratio) does not significantly affect profitability (ROE) in retail sub-sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Leverage (DAR) does not significantly affect profitability (ROE) in retail sub- sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Activity (FAT) has a negative and significant effect on profitability (ROE) in retail sub-sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Simultaneously, Receivable Turnover, Quick Ratio (QR), Debt To Asset Ratio (DAR), and Fixed Asset Turnover (FAT) simultaneously have a significant effect on Return on Equity (ROE) in retail sub-sector companies listed on the Indonesian Stock Exchange for the 2022-2024 period. Keywords: Working Capital Turnover, Liquidity, Leverage, Activity, Profitability, Retail Companies.
Co-Authors Arifin Arifin Masdar Mas’ud