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Journal : JEMPER (Jurnal Ekonomi Manajemen Perbankan)

Analisis Perputaran Piutang dan Perputaran Persediaan Terhadap Return On Assets Yuli Surya Fauzia Pertami; Wiwin Sukiati; Lulu Kurnia Ningsih
Jurnal Ekonomi Manajemen Perbankan Vol 2, No 1 (2020): JEMPER Januari - Juni
Publisher : Prodi Manajemen S1 dan D3 Keuangan & Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.402 KB) | DOI: 10.32897/jemper.v2i1.264

Abstract

Profitability ratios make it easy for companies to analyze a company's ability to earn and generate profits over time. The better profitability ratio, the better the ability to describe the company's high profitability. One of the profitability ratios, namely Return on Assets (ROA), is a ratio that shows how much the asset contributes to creating net income. The purpose of the research was to determine the effect of accounts receivable turnover and inventory turnover partially and simultaneously. The research methodology used is descriptive and associative . This research was conducted on the Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 was using purposive sampling. Based on the results of partial or t test, the variable accounts receivable turnover has a significant negative effect on Return on Assets (0,0028 < 0,05), while inventory turnover has no effect and is not significant for Return on Assets (0,1669 > 0,05). The results of research simultaneously or the F test, the variable receivable turnover and inventory turnover significantly influence profitability with the significancy value 0.006 < 0.05.
The Importance Of Fixed Assets and Leverage To Profitability In Transportation Companies Anggi Putri Kusuma Wardini; Wiwin Sukiati; Indri Gustirani
Jurnal Ekonomi Manajemen Perbankan Vol 5, No 1 (2023): JEMPER Januari - Juni
Publisher : Prodi Manajemen S1 dan D3 Keuangan & Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jemper.v5i1.2666

Abstract

Transport companies listed on the Indonesia Stock Exchange tended to experience a decline in profits, even not a few companies that suffered losses.The population in this study are transportation companies listed on the Indonesia Stock Exchange for the period of 2018 - 2020. By using the purposive sample method, there are 29 sample companies that were studied during the period 2018 - 2020. The results of this study indicate that partially asset turnover has a positive effect on profitability as measured by Return on Asset Ratio, these results are evidenced by the value of t count> t table (3.703> 1.99045) and the significance value <0.05 while there is a negative influence between leverage (Debt to Asset Ratio) to profitability (Return on Assets), evidenced by the results of statistical tests of the value of t count> t table (-4.316> 1.99045) and the significance value <0.05.