PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN TEXTILE DAN GARMENT DI BURSA EFEK INDONESIA PERIODE 2015 – 2018
DOI:
https://doi.org/10.33061/jeku.v19i4.4076Keywords:
cash turnover, receivable turnover, inventory turnover, profitability.Abstract
This study aims to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on profitability (ROA). the type of data used is secondary data taken by the documentation method by accessing the site www.idx.co.id, and the site of each company. Data analysis techniques using the classic assumption test, multiple linear regression, t test, F test, and the coefficient of determination. the results of the research show that cash turnover partially has a significant effect on profitability, whereas accounts receivable turnover and inventory turnover have no significant effect on profitability. Simultaneous cash turnover, accounts receivable turnover, and inventory turnover have no significant effect on profitability.Downloads
Published
2020-09-07
Issue
Section
Artikel
License
Copyright (c) 2020 Surya Putri Ambarsari, Suprihatmi Sri Wardiningsih, Setyaningsih Sri Utami
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.
