ANALISIS PENGARUH MANAJEMEN MODAL KERJA, UKURAN PERUSAHAAN, DAN DER TERHADAP PROFITABILITAS PERUSAHAAN (Studi Pada Perusahaan Consumer goods Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015)
Abstract: The purpose of this
research is to analyze the effect of working capital management (number of days
cash turnover, number of days accounts receivable, number of days inventory,
and number of days accounts payable), size firm, and DER on profitability (ROA)
Consumer Goods companies.
The population of this research is the Consumer Goods sector companies
listed on the Indonesian Stock Exchange (BEI) in 2012-2015. The sampling method
used is purposive sampling and acquired 34 companies in the sample. The
analytical method used is multiple regression analysis and using classical
assumption test.
Based on the results of research conducted, simultaneous number of days
cash turnover, number of days accounts receivable, number of days inventory,
number of days accounts payable, size firm, and DER effect on profitability
(ROA). Then partially, number of days cash turnover, number of days accounts
payable, and size firm have positive significant effect on ROA. While the
number of days accounts receivable and DER have significant negative effect on
ROA. number of days inventory have not significant positive influence on ROA.
Keywords: ROA, cash turnover
period, receivables collection period, inventory conversion period, payable
deferral period, size firm, and DER
Penulis: Riyandi Bittatar
Sidabutar, Endang Tri Widyarti
Kode Jurnal: jpmanajemendd170871
