PENGARUH MODAL KERJA, PERPUTARAN PIUTANG DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PADA PT. GARUDA INDONESIA TBK : The Effect Of Working Capital, Receivables Turnover And Cash Turnover On Profitability In PT. Garuda Indonesia Tbk

Putu Eka Nopiyani (Sekolah Tinggi Ekonomi Satya Dharma Singaraja)
Mertyani Sari Dewi (Sekolah Tinggi Ekonomi Satya Dharma Singaraja)
Ni Komang Eviyana Ayu Ningsih (Sekolah Tinggi Ekonomi Satya Dharma Singaraja)

Ganec Swara
Vol. 19 No. 2 (2025): Juni 2025

This study aims to analyze the effect of working capital, accounts receivable turnover, and cash turnover on profitability at PT. Garuda Indonesia Tbk. This study uses secondary data from IDX in the form of financial reports of PT. Garuda Indonesia Tbk. for 6 years from 2018 to 2023. The analysis method used for this study uses multiple linear regression analysis. The results of the study for the first hypothesis indicate that working capital has a positive and significant effect on the profitability of PT. Garuda Indonesia Tbk. The second hypothesis is that accounts receivable turnover has a positive and significant effect on the profitability of PT. Garuda Indonesia Tbk. The third hypothesis shows that cash turnover has a positive and significant effect on profitability at PT. Garuda Indonesia Tbk