Diponegoro Journal of Accounting
Volume 9, Nomor 4, Tahun 2020

SIKLUS KONVERSI KAS, PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI

Elfita Rahmantika (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Agung Juliarto (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
08 Oct 2020

Abstract

This study aims to determine about cash conversion cycle, profitability and firm value in manufacturing firms that have been listed on the IDX. This study uses two research models, cash conversion cycle as an independent variable and firm profitability as a dependent variable in the first model, and firm profitability as an independent variable and firm value as a dependent variable in the second model. This quantitative research is using a secondary dataset in the form of annual reports taken from the idx.co.id site. There are 82 samples that fit into the criteria out of 147 populations of manufacturing firms that have been listed on the IDX during 2014-2016. This study used a simple linear regression analysis and SPSS 21.The results showed that the cash conversion cycle has a significant negative effect on firm profitability, and the firm profitability has a significant positive effect on firm value.

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Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...