@thesis{thesis,
		author={Tambunan  Luthfi},
		title ={Pengaruh Perputaran Kas, Perputaran Piutang Dan Leverage Terhadap Profitabilitas Pada Perusahaan Industri Sektor Consumer Non-Cyclicals},
		year={2023},
		url={http://eprints.perbanas.ac.id/11131/},
		abstract={This study analyzes whether cash turnover, receivables turnover, and leverage affect profitability. The sample used was 4 consumer non-cyclicals sector companies with a period of 2019 to 2021, with purposive sampling sample collection method and data collection by documentation method, research testing using multiple linear regression analysis using SPSS applications. The result is that partially cash turnover, receivables turnover, and leverage have a significant negative effect on profitability, simultaneously cash turnover, receivables turnover, and leverage affect profitability.}
		}