Integritas Jurnal Manajemen Profesional (IJMPRO)
Vol 2 No 1 (2021): Integritas Jurnal Manajemen Profesional (IJMPro) - Januari 2021

PENGARUH CASH TURN OVER, ACCOUNT RECEIVABLE TURN OVER DAN INVENTORY TURN OVER TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2014-2017

Syavira Fitriyanti (Mahasiswa Program Magister Universitas IGM)
Harsi Romli (Program Magister Universitas IGM)
Fakhry Zamzam (Program Magister Universitas IGM)



Article Info

Publish Date
05 Feb 2021

Abstract

The aim of this research is to know the influence of independent variables CTO, ARTO, and ITO to dependent variable profitability (ROA), either partially or simultaneously. The object of this research are mining companies listed in Indonesian stock exchange period 2014-2017. Samples for this research consists of 5 companies, purposive sampling method used in this research. The analysis technique used multiple linear regression. The result shows that cash turnover give negative and significant influence to profitablity (ROA), account receivable turnover give positive and significant influence to profitabilty (ROA), , inventory turnover give positive and significant influence to profitability (ROA), and CTO, ARTO, and ITO together have a positive and significant effect on Profitability (ROA) at PT. Timah, Tbk, PT. Bukit Asam, Tbk, PT. Antam, Tbk, PT. Bumi Resources, Tbk, and PT. Indo Tambang Megah, Tbk 2014-2018 quarterly period based on the regression equation above, it can be analyzed that the effect of each independent variable on the dependent. The average value of the (random error component) is 0.248710. the R-Squared value is 0.729426 (72.94%), this indicates that all independent variables effect the dependent variable by 72.94 percent and the rest is influenced by variable outside the model. Overall the independent variables have a significant effect on the independent variables with a prob (F-Statistic) value of 0.000057, less than 0.05.

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Journal Info

Abbrev

IJMPRO

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Description

Integritas Jurnal Manajemen Profesional [IJMPro] adalah jurnal ilmiah yang concern dalam penelitian teoritik dan masalah-masalah seputar bidang manajemen. IJMPro dikelola dan diterbitkan oleh Program Studi Manajemen Program Magister Universitas Indo Global Mandiri Palembang. Artikel yang dimuat ...