PENGARUH CASH TURNOVER, RECEIVABLE TURNOVER DAN INVENTORY TURNOVER TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris Pada Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2012 - 2016)

Zainuri Zainuri

Abstract


This study aims to test partial and simultan influence of Cash Turnover, Receivable Turnover and Inventory Turnover on profitability in food and beverages companies listed on Indonesia Stock Exchange (IDX) period 2012 – 2016. The sample were done with method of purposive sampling. The analytical tool used to the test the effect of Cash Turnover, Receivable Turnover and Inventory Turnover on profitability in food and beverages companies on Indonesia Stock Exchange is multiple linear regression analysis with the help of SPSS version 23.00. Based on the result of data analysis by using partial test (t test). Cash Turnover has a non-significant negative effect on profitability. Receivable Turnover has a non-significant and doesn’t effect on profitability, and Inventory Turnover has a nonsignificant and doesn’t effect on profitability. Tested simultaneously Cash Turnover, Receivable Turnover and Inventory Turnover to profitability don’t have significant effect on profitability. The result of obtained the value of R square is 0.079, so the contribution of the variable Cash Turnover, Receivable Turnover and Inventory Turnover is 7,9% while the rest of 92,1% influenced or explain by other variables that are not include in this research model. Profitability = 45,338 – 0,056 CTO + 0,552 RTO + 0,098 ITO.

Keywords


Cash Turnover;Receivable Turnover;Inventory Turnover;Profitability

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