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Journal : Balance Vocation Accounting Journal

ANALISIS CASH TURNOVER, RECEIVABLE TURNOVER, INVENTORY TURNOVER DAN PENGARUHNYA TERHADAP PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Samino Hendrianto; Nursimah Dara
Balance Vocation Accounting Journal Vol 2, No 2 (2018): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (655.074 KB) | DOI: 10.31000/bvaj.v2i2.1606

Abstract

This study aims to examined analysis cash ratio, debt to equity ratio, return on asset, and the effect on dividend payout ratio in mining companies that registered at Indonesian Stock Exchange (IDX) with period observation 2014-2015. Sample techniques used purposive sampling so obtained the sample of the as many as 45 companies. Technique the analysis used in this research was multiple regression. This result showed that variable Cash Turnover had a negative  significant effect to Profitability, Receivable turnover, Inventory Turnover has a positive and significant effect to Profitability. Keywords: Cash Turnover, Receivable turnover, Inventory Turnover, Profitability  ABSTRAKPenelitian ini merupakan studi empiris untuk menguji analisis cash ratio, debt to equity ratio, return on asset, dan pengaruhnya terhadap dividend payout ratio pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2014-2015. Teknik sampel yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 45 perusahaan.  Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil analisis menunjukkan bahwa variabel Cash Turnover, berpengaruh negative dan signifikan terhadap Profitability, sedangkan variabel Receivable Turnover dan , Inventory Turnover berpengaruh positif dan signifikan terhadap Profitability. Kata kunci: Cash Turnover, Receivable Turnover, Inventory Turnover, Profitability