PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR
Abstract: Working capital has
the most liquid several components that is
cash, receivables and
inventory. There is
relationship between efficiency of
working capital management
and company profitability. This research of
aimed to understand
the influence of
cash turnover, receivable turnover
and inventory turnover
to profitability of manufacture company.
The population are
all manufacturing companies listed
on the Indonesia
Stock Exchange (BEI)
in 2008-2012. There
are 10 companies
selected using purposive
sampling method. The use
of analysis technique
is that Multiple
Regression Analysis. Using is
hypothetical test with
F-test and t-test.
The result shows that
there are 2
variables: Cash turnover
and Receivable turnover which
have no significant
effect on ROA.
Inventory turnover which have
significant impact on
ROA. These result
show that only inventory turnover which effect to
profitability. In the other hand, cash turnover and receivable turnover have no
significant effect in achieving profit at manufacturing company.
Penulis: EKA AYU RAHAYU, JONI
SUSILOWIBOWO
Kode Jurnal: jpmanajemendd141057
