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All Journal Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Bilancia : Jurnal Ilmiah Akuntansi JAZ: Jurnal Akuntansi Unihaz Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) OPTIMA Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Coopetition : Jurnal Ilmiah Manajemen BUDGETING : Journal of Business, Management and Accounting JAMMI Husnayain Business Review Expensive: Jurnal Akuntansi dan Keuangan International Journal of Entrepreneurship and Business Management Surya : Jurnal Pengabdian Kepada Masyarakat JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan International Journal of Law, Policy and Governance
Ade Sudarma
UNIVERSITAS MUHAMMADIYAH SUKABUMI
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Bilancia : Jurnal Ilmiah Akuntansi

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PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2021 Ina Hanipah; Evi Martaseli; Ade Sudarma
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 3 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i3.2469

Abstract

ABSTRACT This study aims to determine the effect of cash turnover and receivable turnover on profitability either partially or simultaneously in manufacturing companies listed on the Indonesian stock exchange. This study uses quantitative research methods with an associative approach. The population and sample in this study are the financial statements of 18 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2021 using purposive sampling technique. The data analysis technique used classical assumption test, multiple linear analysis, and hypothesis testing. The data analysis technique in this study used ibm spss 26 software for windows. The results showed that cash turnover had a significant effect on profitability and receivable turnover had a significant effect on profitability. Simultaneously, cash turnover and accounts receivable turnover have a significant effect on the profitability of manufacturing companies listed on the Indonesian stock exchange for the 2016-2021 period. Keywords: Cash Turnover; Receivable Turnover; Profitability ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas dan perputaran piutang terhadap profitabilitas baik secara parsial maupun simultan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan asosiatif. Populasi dan sampel dalam penelitian ini adalah laporan keuangan 18 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2021 dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan uji asumsi klasik, analisis linier berganda, dan pengujian hipotesis. Teknik analisis data dalam penelitian ini menggunakan software IBM SPSS 26 for windows. Hasil penelitian menunjukkan bahwa perputaran kas berpengaruh signifikan terhadap profitabilitas dan perputaran piutang berpengaruh signifikan terhadap profitabilitas. Secara simultan perputaran kas dan perputaran piutang berpengaruh signifikan terhadap profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2021. Kata Kunci: Perputaran Kas; Perputaran Piutang; Profitabilitas
Co-Authors Acep Suherman Alhidayatullah Andir Indrawan Anis Triani Annisa Albi Attahiriah Diki Maulana Dine Meigawati elza Nurul Izzah Erik Candra Pertala Gatot Wahyu Nugroho Hartono . Hendra Tanjung Idang Nurodin Idham Saputra Ina Hanipah Indah Fatimah Aznita Indrawan, Andri Ismet Ismatullah Ismet Ismatullah Julieta Amartya Putri Martaseli, Evi Martaseli Moch Yusuf Guntara Maulidin Muhammad Khairul Amal Mumu M Fadjar Mumu M. Fadjar Rendi Heryandi Resi Gustiani Putri Ria Apriliani Risma Nurmilah Sarah Elvira Saripah Saripah Silvia Aeni Siti Holisoh Sulaeman Sulaeman Tina Kartini Yudi Nugraha Effendi