INTELEKTIVA
Vol 3 No 11 (2022): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI JULI 2022

PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN MODAL TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR AGRICULTURE DI BURSA EFEK INDONESIA PERIODE 2018-2020

NAOMI THERESIA IRMAWAN (UNIVERSITAS ADVENT INDONESIA)
LENITA WATY (UNIVERSITAS ADVENT INDONESIA)



Article Info

Publish Date
13 Jul 2022

Abstract

This study aims to determine the effect of cash turnover, receivables turnover, inventory turnover, and working capital turnover on the profitability of agriculture sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The independent variables in this study are cash turnover, accounts receivable turnover, and working capital inventory turnover. And the dependent variable in this study is profitability. The population in this study are agriculture sector companies listed on the Indonesia Stock Exchange. The sampling technique used in this study used a purpose sampling technique. According to the criteria that have been set in the sampling, there are 8 companies that fit the criteria. The type of data used is secondary data taken by the documentation method by accessing the www.idx.co.id site. As well as the sites of each company. The analysis technique used is multiple linear regression analysis technique. The results showed that: (1) There is a positive influence between cash turnover on company profitability. (2) There is no influence between receivables turnover on company profitability. (3) There is a positive influence between inventory turnover on company profitability. (4) There is a negative influence between working capital turnover on company profitability.

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Journal Info

Abbrev

jurnal

Publisher

Subject

Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Description

INTELEKTIVA Jurnal Ekonomi,Sosial dan Humaniora adalah media diseminasi pemikiran dari berbagai disiplin ilmu. Intelektiva menerbitkan artikel yang berbasis pemikiran ( konseptual ) maupun berbasis riset empirik. Redaksi menerima artikel dengan tema ekonomi dan sosial-humaniora, namun tidak terbatas ...