EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH

Pengaruh Perputaran Modal Kerja dan Perputaran piutang Pada Tingkat Profitabilitas PT Uniliver Indonesia Tbk pada tahun 2016-2020

Windiana Hastuti (Universitas Dehasen Bengkulu)
Wagini Wagini (Universitas Dehasen Bengkulu)
Abdul Rahman (Universitas Dehasen Bengkulu)



Article Info

Publish Date
02 Apr 2022

Abstract

This study aims to analyze the effect of working capital turnover and receivables turnover on profitability (ROA). This analysis uses the independent variables of working capital turnover, receivables turnover. while the dependent variable is profitability, namely ROA.The data used are secondary data derived from the annual financial statements of PT. Unilever Indonesia tbk which is listed on the Indonesia Stock Exchange for the period 2016 to 2020. The data testing method uses classical assumption test, multiple linear regression, coefficient of determination (R2), with hypothesis testing t test and f test. The results of the study using multiple linear regression test with t-test Working Capital Turnover of 8.430 > Ttable (4,302) which means that Working Capital Turnover has an influence on profitability. The Accounts Receivable Turnover variable has a value of Tcount (1.713) which is smaller than Ttable (4.302) where Working Capital has an influence on profitability at PT. Unilever Indonesia Tbk. Meanwhile, hypothesis testing using the Simultaneous F Test shows that the calculated F value is greater than the F value. t table. F count is 34,385 > Ftable 9.552. Significant values ​​on all variables show that they are smaller than 0.05, which means that each variable has a simultaneous effect on the profitability of the company.

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Journal Info

Abbrev

ER

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

Description

Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and ...