E-Jurnal Manajemen Universitas Udayana
Vol 3 No 10 (2014)

Pengaruh Perputaran Kas, Perputaran Persediaan, dan Perputaran Piutang terhadap Profitabilitas Perusahaan

Ni Kadek Dewi Darmayanti (Unknown)
I Putu Yadnya (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)

Article Info

Publish Date
13 Oct 2014

Abstract

This study underscores the influence of factors such as cash turnover, inventory turnover and accounts receivable turnover on the profitability of companies in the food and beverage sector in IDX. In the study population of 16 food and beverage companies. Samples were selected by purposive sampling method, which resulted in 13 companies as the study sample. Based on the analysis it was found that the variable cash turnover, inventory turnover and accounts receivable turnover partially and simultaneously have positive and significant impact on the profitability of food and beverage company in BEI 2010-2012. Keywords: cash turnover, inventory turnover, accounts receivable turnover, profitability

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Journal Info
E-Jurnal Manajemen Universitas Udayana
Website

Abbrev

Manajemen

Publisher

Universitas Udayana

Subject

Decision Sciences, Operations Research & Management

Description

E-Jurnal Manajemen (ISSN 2302-8912) aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. E-Jurnal Manajemen editor receives scientific articles business strategy and ...