Jurnal Paradigma Akuntansi
Vol. 7 No. 1 (2025): Januari 2025

PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS

Fajriyanti, Nurul (Unknown)
Ekadjaja, Agustin (Unknown)



Article Info

Publish Date
11 Mar 2025

Abstract

Due to the declining profitability of manufacturing companies from 2018 to 2020, investors need to know the company's activities in terms turnover of working, inventory turnover, and debt turnover. Therefore, this study will determine the impact of working capital turnover, inventory turnover, and accounts receivable turnover on the profitability of manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2020. I am aiming for it. The method used to create the survey data is a quantitative description method using data from the annual financial statements of the manufacturing sector 2018-2020. The results of multiple regression analysis using SPSS 25.0 show that working capital turnover has a significant negative impact on profitability. Inventory turnover, on the other hand, does not have a significant negative impact on profitability. Revenue from accounts receivable does not have a significant positive impact on profitability.

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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 ...