Jurnal Paradigma Akuntansi
Vol. 4 No. 3 (2022): Juli 2022

Faktor-Faktor Yang Mempengaruhi Profitabilitas Perusahaan Consumer Goods, Basic Industry & Chemicals

Angel Chia (Fakultas Ekonomi Universitas Tarumanagara Jakarta)
Sufiyati (Fakultas Ekonomi Universitas Tarumanagara Jakarta)



Article Info

Publish Date
31 Jul 2022

Abstract

This research is to determine the effects of current ratio, cash turnover, inventory turnover and working capital turnover on consumer goods industry, basic industry and chemicals’ profitability that listed on Indonesian Stock Exchange during the period 2016, 2017, 2018 and 2019. Sample was selected using purposive sampling method and 82 companies were chosen with total of 328 data in the mean time of four years. This research used EViews 11 to processed the collected data. Results of this research shows that current ratio and inventory turnover have a positive effect but no significant influence on profitability, while cash turnover and working capital turnover has negative effect but no significant influence on profitability. The implication of this study is the need to know the role of each variables and to increase considerations for interested parties. It is expected that the company can increase its profitability because it can attract investors to invest at the company.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...