Media Akuntansi
Vol 34 No 01 (2022): Januari - Juni 2022

ANALISIS PENGARUH MODAL KERJA TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA)

Sri Yuliati (Unknown)
Anis Mayang Sari (Politeknik Pratama Mulia Surakarta)



Article Info

Publish Date
29 Jun 2022

Abstract

This study aims to determine the effect of working capital ratios either partially or simultaneously on profitability, with the ratios tested are cash turnover, receivable turnover, inventory turnover and Return on Investment (ROI). The statistical method used in this study is multiple linear regression and the classical assumption test is carried out first. The results showed that cash turnover has a t-count > t- table (2.426> 2.02619) which means that it has a significant effect on ROI, receivable turnover has a t-count value > t-table (2.455> 2.02619) which meaning that it has a significant effect on ROI, inventory turnover has a value of t-count > t-table (3.360> 2.02619) which means it has a significant effect on ROI. Cash turnover, receivable turnover, inventory turnover together have a significant effect on ROI with a value of f-count > f-table (14,114>2.87). Adjusted R Square value is 50,2% which means that variations in receivable turnover, cash turnover, inventory turnover can affect the company's Return on Investment (ROI) by 50,2% and the remaining 49,8% is influenced by other variables outside of this study.

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Journal Info

Abbrev

mak

Publisher

Subject

Economics, Econometrics & Finance

Description

Media Akuntansi diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) St. Pignatelli Surakarta sebagai media untuk menyalurkan pemahaman tentang pendidikan dan ekonomi berupa hasil penelitian lapangan atau laboratorium maupun studi pustaka. Jurnal ini diterbitkan dua kali dalam setahun yaitu pada ...