Profita : Komunikasi Ilmiah dan Perpajakan
Vol 12, No 1 (2019)

PENGARUH CASH CONVERSION CYCLE, LIKUIDITAS DAN FIRM SIZE TERHADAP PROFITABILITAS

Ni Luh Putu Widya Giriyani (AAK Bina Insani)
Lucia Ari Diyani (Akademi Akuntansi Bina Insani)



Article Info

Publish Date
20 Apr 2019

Abstract

This study aims to measure how influential the cash conversion cycle (consisting of average age of inventory, average collection period and average payment period), liquidity (proxied by current ratio) and firm size of profitability (proxied by return on assets). The object of this research is consumer goods industry with research period 2012-2016. The samples of companies used in this study are six companies that have passed the criteria that have been determined in purposive sampling. The results of research that has been done through the application of IBM SPSS 23 then it can be concluded cash conversion cycle, liquidity and firm size affect simultaneously to profitability. In addition, the test partially explains that the average age of inventory, the average collection period and firm size negatively affect return on assets while the average collection period and current ratio has no effect on return on assets.

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Journal Info

Abbrev

Profita

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to ...