Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB)
Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis

Faktor-Faktor Yang Mempengaruhi Profitabilitas Perusahaan Textile dan Garment yang Terdaftar di BEI Periode 2016-2021

Sony Mardiko Putro (ITB AAS INDONESIA)
Indra Lila Kusuma (Institut Teknologi Bisnis AAS Indonesia)
Suhesti Ningsih (Institut Teknologi Bisnis AAS Indonesia)



Article Info

Publish Date
31 Oct 2022

Abstract

The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover, inventory turnover, and leverage on the profitability of textile and garment companies listed on the IDX in 2016-2021. In this study, researchers used secondary data with descriptive analysis methods, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test) and hypothesis testing using multiple linear regression analysis, F test, t test, and R² test. The number of samples used as many as 30 data companies listed on the Stock Exchange using purposive sampling method. The results showed that simultaneously cash turnover, accounts receivable turnover, inventory turnover, and leverage had a significant effect on the profitability of textile and garment companies in 2016-2021. Partially, cash turnover and leverage have a significant effect on the profitability of textile and garment companies in 2016-2021, while accounts receivable turnover and inventory turnover have no significant effect on the profitability of textile and garment companies in 2016-2021.

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Journal Info

Abbrev

jikab

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) merupakan jurnal yang mempublikasikan tulisan Ilmiah yang dijadikan sumber informasi dan komunikasi bagi akademisi, pemerhati ilmu pengetahuan, pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Lingkup topik Kajian meliputi (1) ...