PENGARUH PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN DAN PERPUTARAN AKTIVA TETAP TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN TAHUN 2017-2021

Rahmanita Rahmanita (Universitas Jambi)
Achmad Hizazi (Universitas Jambi)
Rahayu Rahayu (Universitas Jambi)

JURNAL LENTERA BISNIS
Vol. 12 No. 3 (2023): JURNAL LENTERA BISNIS, September 2023

This study aims to examine receivable turnover, inventory turnover, and fixed asset turnover on profitability in food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021. This research is using quantitative method with secondary data. The population used in this research was 85 samples. Sampling is based on a purposive sampling method that follows certain criteria. The analytical method used is multiple linear analysis using SPSS. Based on the results of the partial or t test, receivables turnover variable has no effect on profitability, meanwhile inventory turnover and fixed asset turnover have a significant effect on profitability. Simultaneously accounts receivable turnover, inventory turnover, and fixed asset turnover have a significant effect on profitability in food and beverage companies listed on the Indonesia Stock Exchange. Keywords: Accounts Receivable Turnover, Inventory Turnover, Fixed Asset Turnover, Profitability