Akuisisi : Jurnal Akuntansi
Vol 16, No 1 (2020)

Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2015-2018)

Yanti Yanti (Universitas Buana Perjuangan Karawang)
Mumun Maemunah (Universitas Buana Perjuangan Karawang)

Article Info

Publish Date
12 Jun 2020

Abstract

The aim of this study is to determine the accounts receivable turnover rate and inventory turnover have an influence on profitability both partially and simultaneously in a company. The object of this study is a consumer goods industry sector manufacturing company that listed on Indonesia Stock Exchange in the period 2015-2017. The type of data in this study is quantitative data. The source of the data in this study is secondary data, in the form of financial report data (balance sheet and income statement) related to variable in this study. The results of this study indicates that accounts receivable turnover has an affect on profitability. While inventory turnover does not affect on profitability. The results of the study simultaneously indicates that accounts receivable turnover and inventory turnover influence together on profitability.

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Journal Info
Akuisisi : Jurnal Akuntansi
Website

Abbrev

JA

Publisher

Universitas Muhammadiyah Metro

Subject

Economics, Econometrics & Finance

Description

AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that ...