BALANCE Jurnal Akuntansi dan Bisnis
Vol 3, No 1 (2018): BALANCE : JURNAL AKUNTANSI DAN BISNIS

PENGELOLAAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE

Arifin, Mohammad Aryo (Unknown)



Article Info

Publish Date
24 Oct 2018

Abstract

This research is meant to examine the influence of cash turnover, account receivable turnover, and inventoryturnover to the profitability in thefood and beverage companies which are listed in Indonesia Stock Exchange(IDX) in 2012 ? 2016 periods. The samples are 13 companies which have been selected by using purposivesampling. The financial statement data has been obtained from theIndonesia Stock Exchange (IDX). Theresearch method has been done by using descriftive verifikative method and multiplelinier regressions with theaplication instrument of SPSS (Statistical Product and Service Solutions). The result of this research shows thatcash turnover and receivable turnover have any influence to the profitability whereas the account inventoryturnover has not an influence to the profitability. The value of adjusted R square is 0.485 which shows that all ofindependent variables which are cash turnover, account receivable turnover and inventory turnover can explainthe dependent variable profitability is 48.5% and the remaining is 51.5% which is influenced by otherfactors whichare not included in this model.

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Journal Info

Abbrev

balance

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal BALANCE “Jurnal Akuntansi dan Bisnis” adalah jurnal yang diterbitkan oleh Universitas Muhammadiyah Palembang. ISSN : 25487523 (cetak) dan 26138956 (Online). Sejak Pertama kali dikeluarkan pada November 2016, BALANCE menerbitkan artikel ilmiah secara konsisten yaitu dua kali dalam setahun ...