PENGARUH PERPUTARAN KAS, PIUTANG DAN PERSEDIAAN TERHADAP PROFITABILITAS DAN LIKUIDITAS (Studi Empiris Pada Perusahaan Tekstil & Garment Yang Terdaftar Di BEI)
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Institusion

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya

Author

PANGESTI, AYU EKA

Subject

657.042 - FINANCIAL ACCOUNTING 

Datestamp

2017-05-15 10:10:36 

Abstract :
The purpose of this study was to determine the effect of rotation of cash, receivables and inventories to profitability and liquidity. On the other hand, cash turnover measured by net sales divided by net working capital, accounts receivable turnover measured by sales divided by accounts receivable and inventory as measured by sales divided by inventory. The profitability of the company used in this study was measured by return on assets (ROA). While liquidity in this study was measured by current assets. The research was conducted by an empirical study on the textile and garment companies listed on the BEI. The data used are the 2007 financial year to 2010. For data analysis, descriptive analysis was used, normality test, multiple linear regression analysis, the coefficient of determination, F test, t test. The results of this study indicate that partial rotation does not affect the profitability of cash, receivables turnover influence on profitability and inventory turnover has no effect on profitability. The results of this study indicate that partial rotation does not affect the profitability of cash, receivables turnover influence on profitability and inventory turnover has not effect on liquidity. Keywords: cash turnover, accounts receivable turnover, inventory turnover, profitability and liquidity 

File :
ARTIKEL ILMIAH.pdf
COVER.pdf
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf
LAMPIRAN.pdf