PENGARUH MODAL KERJA, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Keywords:
Working capital; Accounts Turnover; Inventoryi Turnover; Return On Asset.Abstract
The establishment of a company is always backedi up with the aim of earning profit or profit, to increase profits the company must have good performance and prospects. The purpose of this study is to find out how much influence and to find out more about the effect of working capital, accounts receivable turnover and inventory turnover on profitability (ROA) of companies listed on the Indonesiai Stock Exchange. The population in this study were companies listed on the Indonesia Stock Exchange. The technique used in the study was Purposive sampling with criteria that met the requirements and obtained 8 manufacturing companies that were included with the data within a period of 5 years to obtain a sample of 40. Secondary data used in the study. The results showed partially that the working capital variable had a significant effect on ROA, while the accounts receivable variable and inventory turnover did not affect ROA. The results of the analysis simultaneously or overall show that the variables of working capital, accounts receivable turnover and inventory turnover together have ai significant effect on ROA.
References
Diana, P. A. (2016). Pengaruh Perputaran Kas, Piutang, Persediaan terhadap Profitabilitas Pada Perusahaan Semen di BEI. Jurnal Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya, 5, 1– 18.
Kasmir, S.E., M. . (2009). Pengantar Manajemen Keuangan. (K. Jakarta, Ed.) (Cetakan 1). Jakarta: 2009.
Muhammad Zaki, Islahuddin, M. S. (2017). Pengaruh Profitabilitas, Leverage Keuangan Dan Ukuran Manufaktur Yang Terdaftar Di Bursa Efek Indonesi Periode Variabel Penelitian Harga saham yang digunakan adalah harga pasar saham pada penutupan akhir tahun yang diukur dengan nilai mata uang. Jurnal Magister Akuntansi, 6(2), 58–66.
Parlina, N. D. (2017). Pengaruhi Perputaran Modal Kerja Terhadap Profitabilitas Melalui Perputaran Piutang Sebagai Variabel Intervening, 1(32), 159–166.
Johan, Mhd.; Sastra, Gusdi; Revita, Ike. (2015) Ganguan Reseptif Mahasiswa Dalam Menjawab Soal-Soal Listening: Suatu Kajian Neuropragmatik. Jurnal Basis, [S.L.], V. 2, N. 1, P. 33-39, Apr. 2015. Issn 2527-8835. Available At: <Http://Ejournal.Upbatam.Ac.Id/Index.Php/Basis/Article/View/550
Sutopo, Bramastyo Kusumo Negoro, N. L. F. (2015). Pengaruh Modal Kerja, Likuiditas dan Solvabilitas Terhadap Profitabilitas Pada Perusahaan Agro di BEI. E-Jurnal Manajemen BranchMarck.Tjiptono, Fandy. (2012). Service Management mewujudkan Layanan Prima. Yogyakarta. CV. ANDY Offiset.
Zulian Yamit. 2013. Manajemen Kualitas Produk & Jasa. Yogyakarta: Ekonisia Ayu Oka Windarti, Jurnal Ekonomi dan Informasi Akuntansi (Jenius).
Januari 2012. Pengaruh Kualitas Pelayanan dan Jasa terhadap Kepuasan Nasabah Pada PT. Bank Negara Indonesia (Persero)Tbk, Kantor Cabang Utama (KCU) Palembang.
