E-JURNAL AKUNTANSI
Vol 27 No 1 (2019)

Pengaruh Tingkat Perputaran Modal Kerja, Leverage, Tingkat Perputaran Kas, dan Pertumbuhan Perusahaan Pada Rentabilitas Ekonomi

Ketut Sintya Gita Prabasini (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Gusti Ayu Eka Damayanthi (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
10 Apr 2019

Abstract

The purpose of this study was to determine the effect of the level of turnover of working capital, leverage, cash turnover, and company growth on economic rentability in coal mining companies listed on the Indonesia Stock Exchange for the period 2015-2017. The research approach used in this study was a quantitative approach using secondary data. The sampling technique used is non probability sampling with a purposive sampling method. The number of samples used was 54 samples. The analysis technique used is multiple linear regression. Based on the results of the study, this study shows that the variable level of working capital turnover, cash turnover, and company growth has a positive and significant effect on economic rentability while the leverage variable does not have a significant effect on economic profitability. Keywords: Working capital, leverage, cash turnover

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...