PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2021

Hanipah, Ina and Martaseli, Evi and Sudarma, Ade (2022) PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2021. Bilancia : Jurnal Ilmiah Akuntansi, 6 (3). pp. 293-304. ISSN 2685-5607

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Abstract

This study aims to determine the effect of cash turnover and receivable turnover on profitability either partially or simultaneously in manufacturing companies listed on the Indonesian stock exchange. This study uses quantitative research methods with an associative approach. The population and sample in this study are the financial statements of 18 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2021 using purposive sampling technique. The data analysis technique used classical assumption test, multiple linear analysis, and hypothesis testing. The data analysis technique in this study used ibm spss 26 software for windows. The results showed that cash turnover had a significant effect on profitability and receivable turnover had a significant effect on profitability. Simultaneously, cash turnover and accounts receivable turnover have a significant effect on the profitability of manufacturing companies listed on the Indonesian stock exchange for the 2016-2021 period.

Item Type: Article
Uncontrolled Keywords: Cash Turnover; Receivable Turnover; Profitability
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Perpus ID UMMI
Date Deposited: 01 Mar 2023 04:11
Last Modified: 01 Mar 2023 04:11
URI: http://eprints.ummi.ac.id/id/eprint/3074

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