Pengaruh Perputaran Kas, dan Perputaran Piutang terhadap Profitabilitas pada Perusahaan manufaktur

Nur Zarliani Uli (Universitas Muhammadiyah Buton)
Endi Rustendi (Universitas Islam 45 Bekasi)
Dany Luqyana Idris (UIN Maulana Malik Ibrahim Malang)
Eva Yuniarti Utami (Universitas Sebelas Maret)
Wiwit Agustina (UIN Maulana Malik Ibrahim Malang)

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

This study aims to determine the effect of cash turnover and expense turnover on profitability in manufacturing companies. Secondary data used in this study are financial reports of manufacturing companies listed on the IDX for the period 2020-2023. The independent variables in this study are cash turnover and billing turnover, while the dependent variable is profitability. The analysis method used in this study is panel data regression analysis, determination coefficient test (R2), F test and t test. The results of this study are cash turnover and billing turnover simultaneously have a significant effect on profitability. However, in a partial analysis, it shows that cash turnover partially has a significant effect on profitability. While financial turnover partially does not have a significant effect on profitability.