PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS (Studi Kasus pada Perusahaan Sub Sektor Konsumsi dan Alat Rumah Tangga Yang Terdaftar Di Bursa Efek Indonesia)

Lesmana, Andri Satria (2019) PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS (Studi Kasus pada Perusahaan Sub Sektor Konsumsi dan Alat Rumah Tangga Yang Terdaftar Di Bursa Efek Indonesia). Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Andri Satria Lesmana (1530611076) University of Muhammadiyah Sukabumi. Effect of Cash Turnover, accounts receivable turnover, inventory turnover, and sales growth on profitability in the consumption sub-sector companies and household appliances listed on the IDX for the period 2010 - 2016. (Thesis Supervisor Andri Indrawan, SE, M.Ak and Venita Sofiani, SE, M.Si). This study aims to determine the Effect of Cash Turnover, accounts receivable turnover, inventory turnover, and sales growth on profitability. The variables used in this study are Cash Turnover, accounts receivable turnover, inventory turnover, sales growth and profitability. This research was conducted using quantitative methods with an associative approach. The population in this study is the annual financial statements of the consumer sub-sector and household appliances listed on the Stock Exchange in the period 2010-2016 as many as 5 companies and taken as many as 35 financial statements. In this study sampling was done by purposive sampling technique. The data collection technique used is secondary data. The analysis technique used is the classic assumption test, multiple linear regression analysis, and hypothesis testing. The results showed: The dependent variable is profitability, while the independent variables are Cash Turnover, accounts receivable turnover, inventory turnover, and sales growth. The results of this study indicate that partially cash turnover has no effect on profitability with the results of the t test equal to 0.172 with a significant level of 0.865. Account receivable turnover has no effect with the results of the t test of -1.147 with a significant level of 0.261. Inventory turnover has no effect with the results of the t test of -1.320 with a significant level of 0.197. Sales growth has a significant effect with the results of the t test of 4,687 with a significant level of 0,000. While simultaneously Cash Turnover, accounts receivable turnover, inventory turnover, and sales growth have a significant effect on profitability with f test results of 7.471 with a significant of 0.000. Then it can be concluded that the financial circulation and working capital turnover have an effect of 49.9% on profitability and the remaining 50.1% is influenced by other factors not examined in this study by the author.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Cash Turnover, Receivable Turnover, Inventory Turnover, Sales Growth, Profitability
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Perpus ID UMMI
Date Deposited: 30 Apr 2020 10:37
Last Modified: 04 May 2020 05:17
URI: http://eprints.ummi.ac.id/id/eprint/1405

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