E-Jurnal Manajemen Universitas Udayana
Vol 2 No 4 (2013)

Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan Terhadap Profitabilitas

Nina Sufiana (Fakultas Ekonomi Universitas Udayana)
Ni Ketut Purnawati (Fakultas Ekonomi Universitas Udayana)



Article Info

Publish Date
04 Apr 2013

Abstract

The objective of this research is to determine the effect of cash turnover, receivable turnover, inventory turnover to profitability. Data used in this study were secondary data from food and beverages company financial statements in Indonesia Stock Exchange on the year of 2008 to 2010. The analysis method used is multiple linear regression, F test and T test. Result of these analysis showed that profitability was influenced simultaneously by cash turnover, receivable turnover and inventory turnover. Meanwhile on partial analysis showed only receivable turnover and inventory turnover has influence to profitability.   Keyword : profitability, cash turnover, receivable turnover, inventory turnover

Copyrights © 2013






Journal Info

Abbrev

Manajemen

Publisher

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 ...