PENGARUH PERPUTARAN KAS DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS ( Studi Kasus Pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di BEI periode 2013 – 2017 )
Total View This Week0
Total View This Week0
Institusion
Universitas Muhammadiyah Sukabumi
Author
Cahyani, Gianti Ajeng
Subject
HB Economic Theory
Datestamp
2020-05-04 04:55:33
Abstract :
Gianti Ajeng Cahyani (1530611015) Muhammadiyah University of Sukabumi. The Influence of Cash Turnover and Working Capital Turnover on Profitability of Food and Beverage Companies listed on the Stock Exchange for the period 2013 - 2017. (Thesis Supervisor Andri Indrawan, S.E., M.Ak and Tina Kartini, S.E., M.Esy). This study aims to determine the effect of cash turnover and working capital turnover on profitability. The variables used in this study are cash flow, working capital turnover and profitability. This research was conducted using quantitative methods with an associative approach. The population in this study is the annual financial report of food and beverage companies listed on the Stock Exchange in the period 2013 - 2017 as many as 14 companies and taken as many as 35 financial statements. In this study sampling was done by purposive sampling technique. The data collection technique used is secondary data. The analysis technique used is the classic assumption test, multiple linear regression analysis, and hypothesis testing. The results showed: The dependent variable is profitability, while the independent variable is cash turnover and working capital turnover. The results of this study indicate that partially cash turnover negative affects profitability with the results of the t test amounting to -2.666 with a significant value of 0.012, working capital turnover has no effect with the results of the t test of 0.390 with a significant level of 0.699. While simultaneous cash turnover and working capital turnover have a significant effect on profitability with f test results of 3.559 with a significance of 0.040. Then it can be concluded that the financial and working capital turnover has an effect of 18.2% on profitability and the remaining 81.8% is influenced by factors not examined in this study by the author.
Gianti Ajeng Cahyani (1530611015) Muhammadiyah University of Sukabumi. The Influence of Cash Turnover and Working Capital Turnover on Profitability of Food and Beverage Companies listed on the Stock Exchange for the period 2013 - 2017. (Thesis Supervisor Andri Indrawan, S.E., M.Ak and Tina Kartini, S.E., M.Esy). This study aims to determine the effect of cash turnover and working capital turnover on profitability. The variables used in this study are cash flow, working capital turnover and profitability. This research was conducted using quantitative methods with an associative approach. The population in this study is the annual financial report of food and beverage companies listed on the Stock Exchange in the period 2013 - 2017 as many as 14 companies and taken as many as 35 financial statements. In this study sampling was done by purposive sampling technique. The data collection technique used is secondary data. The analysis technique used is the classic assumption test, multiple linear regression analysis, and hypothesis testing. The results showed: The dependent variable is profitability, while the independent variable is cash turnover and working capital turnover. The results of this study indicate that partially cash turnover negative affects profitability with the results of the t test amounting to -2.666 with a significant value of 0.012, working capital turnover has no effect with the results of the t test of 0.390 with a significant level of 0.699. While simultaneous cash turnover and working capital turnover have a significant effect on profitability with f test results of 3.559 with a significance of 0.040. Then it can be concluded that the financial and working capital turnover has an effect of 18.2% on profitability and the remaining 81.8% is influenced by factors not examined in this study by the author.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
